On January 1, 20x1, Rooster Co. acquired 75% interest in Cockerel Co. for P600,000. At this time, Cockerel's net identifiable assets have a carrying amount of P720,000 which approximates fair value. NCI was assigned a fair value of P220,000. During 20x1, Rooster sold goods to Cockerel for P600,000, having bought them for P480,000. A quarter of these goods remain unsold at year-end. Goodwill on acquisition of Cockerel has been tested for impairment and found to be impaired (in total) by P32,000 for the current year. The individual statements of profit or loss and other comprehensive income of the entities for the year ended December 31, 20x1 are shown below: Rooster Cockerel Co. Revenue 4.000.000 2,800.000 Cost of sales (1,600,000) (1.200.000) Gross profit 2.400,000 1,600,000 Dividend income from Cockeret Co. Distribution costs (800,000) (400.000) Administrative costs (320,000) (200,000) Profit before tax 1.320,000 1.000.000 Income tax expense (334,000) (300,000) Profit after tax 936.000 700.000 Other comprehensive income 296.000 100,000 Comprehensive income 1.232.000 800,000 Co. 40,000 How much is the profit attributable to owners of the parent