P acquired 80% of S. during the year, S reported net loss 10000 JD and declared dividends 4000 JD. P uses equity method. The eliminating entry for equity income: Select one: O a. Dr. Investment 4000 Cr. Equity income 4000 O b. Dr. Equity income 8000 Cr. Investment 8000 O c. Dr. Investment 8000 Cr. Equity income 8000 O d. Dr. Equity income 3200 Cr. Investment 3200