On January 1, 2019 Ballesteros Company acquired 10% of the outstanding voting stock of Buguey Company. On January 1, 2020, Ballesteros gained the ability to exercise significant influence over financial and operating control of Buguey by acquiring 30% of Buguey's outstanding stock. The two purchases were made at prices proportionate to the value assigned to Buguey's net assets, which equaled their carrying amounts. For the years ended December 31, 2019 and 2020, Buguey reported the following: 2019 2020 Net income P8,000,000 P15,000,000 Dividends paid 5,000,000 10,000,000 In 2020, what amounts should Ballesteros report as current year investment income and as an adjustment to 2019 income, respectively? O P4,500,000 and P800,000 OP4,500,000 and P300,000 O P6,000,000 and Nil O P6,000,000 and P800,000