P corp acquired 60,000 shares of its 75,000 outstanding ordinary share of s corp for P2,625,000 on january 1 20x1. S corp reported net income of P1,125,000 for 20x1 and P1,500,000 for 20x2. the net income is earned evenly throughout the year. P corp received P300,000 dividend from s corp in 20x1 and P450,000 in 20x2. using the cost mehod, how much is the investment in s corp at december 30 20x2? Using the equity method, how much is the investment in s corp at december 31, 20x2?