On January 2, 2018, PP Company purchased 70% of the shares of SS Company at book value. On May 1, 2018, PP Company acquired a used machinery for P337,500 from SS Company that was carried in the latter's books at P270,000. The machinery has a remaining life of 6 years. On October 1, 2019, SS Company purchased an equipment that was already 30% depreciated from PP Company for P570,000. The original cost of this equipment was P900,000 and had a remaining life of 5 years. Results of operation for the year 2019 are: Net income Dividend paid PP Company 945,000 345,000 SS Company 165,000 10. On the consolidated income statement in 2019, what is the consolidated net income attributable to parent shareholders' equity? a. b. 1,125,375 1,178,250 c. 1,131,375 d. 1, 128,375 11. On the consolidated income statement in 2019, what is the non-controlling interest net income? a. 32.625 b. 66,600 c. 52,875 d. 75,675