On 1/1/2020 P Company acquired 70% of S company for 95000 JD. During the year company reported net loss 15000 JD and declared dividends 14000 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: O a. 87900 O b. 86500 O c. 85100 O d. 83700