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On 1/1/2020 P Company acquired 70% of S company for 95000 JD. During the year S company reported net loss 14000 JD and declared dividends

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On 1/1/2020 P Company acquired 70% of S company for 95000 JD. During the year S company reported net loss 14000 JD and declared dividends 13000 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 O c. 85100 d. 83700

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