On December 31, 2017, Po Company sold equipment to So Company for P75,000 that had a cost of P45,000. The equipment is expected to have a useful life of 10 years from this date. Po uses the cost method to account for its investment in So. For the year 2017, Po Company reported CI from its own operations in the amount of P200,000, which included the gain of P30,000 on equipment sold to So. The amount of consolidated CI attributable to parent on December 31, 2017 is: b. P320,000 P200,000 P314,000 P200,000 C. d