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 (12000) JD treasury stocks 5000. Differences between IV and BV is: Select one: O a. Dr. 33000 O b. Dr. 50000 O c. Dr. 67000 O d. Dr. 38000