On 1/1/2020 Company Pacquired 80% of Company S for 120000 JD. On 31/12/2021 Company s declared dividends 52000 JD. Using cost method P will record dividends income: Select one: a. 40800 b. 41600 C. 42400 d. 43200 On 1/1/2020 P Company acquired 70% of S company for 95000 JD. During the years company reported net loss 12000 JD and declared dividends 11000 JD. Positive differences are 45000 JD relating to assets with 5 years life. Using the complete equity method investment balance on 31/12/2020 is: Select one: a. 87900 O b. 86500 C. 85100 O d. 83700