P Corporation paid $140,000 for a 70% interest in S Inc. on January 1, 2014, when Shad Capital Stock of $50,000 and Retained Earnings of $100,000. Fair values of net assets were the same as recorded book values. During 2014, S had income of $40,000, declared dividends of $15,000, and paid $10,000 On December 31, 2014, the consolidated financial statements on 1/1/2014 will Show investment in s, inc amount? Select one: a. 140,000 b. C. 150,000 d. 165,000