On January 1, 2015, P Corporation purchased 80% of S Company's outstanding shares for P620,000. At that date, all of S Company's assets and liabilities had market values approximately equal to their book values and no goodwill was included in the purchase price. The following information was available for 2015: Income from own operations of P Corporation, P150,000; Operating loss of S Company, P20,000. Dividends paid in 2015 by P Corporation, P75,000; by S Company to P Corporation, P12,000. On July 1, 2015, there was a downstream sale of equipment at a gain of P25,000. The equipment is expected to have a remaining useful life of 10 years from the date of sale. Also, on January 1, 2015, there was an upstream sale of furniture at a loss of P7,500. The furniture is expected to have a useful life of five years from the date of sale. Non-controlling interest is measured at fair market value. How much is the consolidated net income attributable to parent shareholders' equity?