Pacquired 85% of S company. 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: a. Dr. Investment 3400 Cr. Equity income 3400 b. Dr. Equity income 4000 Cr. Investment 4000 c. Dr. Equity income 8500 Cr. Investment 8500 d. Dr. Investment 8500 Cr. Equity income 8500