P Company acquired 80% of the shares of Company S for 160000 JD cash. The equity of S was: capital 110000 JD other capital 40000 JD RE (11000) JD treasury stocks 5000. Differences between IV and BV is: Select one: a. Dr. 34000 O b. Dr. 66000 c. Dr. 39000 O d. Dr. 50000