on 31 IF equipment account at 1/1/2019 was ( 150,000 for parents 160,000 for subsidiary ) and at 31/12/2019 ( 160,000 for patents , 180,000 for subsidiary) if equipment in subsidiary co fair value at beginning of the year was more than book value by 5,000$ and useful life 5 years. What the amount of equipment reported in consolidated balance sheet in 31/12/2019 ed oul of Select one question a. 345,000 b. 344 000 C. 335,000 d. 336,000 32 P Corporation owns a 80% interest in s Company, acquired several years ago at a cost equal to book value and fair value. S sells merchandise to P for loss the first time in 2014, and some is unsold at December 31, 2014 In computing income from the investee for 2014 under the equity method, P uses which equation? ut of Gestion Select one: a. 80% of s income plus 80% of the unrealized loss in Pending inventory b. 80% of s income less 80% of the unrealized loss in Pending inventory c. 80% of s income plus 100% of the unrealized loss in Pending Inventory d. 80% of S income less 100% of the unrealized loss in Pending inventory