Peculiar Co. acquired an 80% interest in Situation, Inc. a number of years ago. How much was paid, and how long ago this all happened, is lost amid the sands of time. However, we have this year's Income Statements for P and S, in $zillions, as follows: 40 Peculiar Situation Revenues 700 250 CGS 300 100 Salaries & Wages 9 Depreciation 12 1 Other Expenses 10 3 Interest Revenue 2 III 60 Interest Expense 2 Tax 160 35 Net Income 240 100 A few things we do know: this year, there was a Goodwill Impairment Loss of 10 (total). P uses the equity method to account for S, but has not made an entry for P's share of this loss. Assume total Goodwill equalled the amount that would have been estimated algebraically. S declared dividends of 5 this year, but these have yet to be paid. There is also intercompany debt with an effective rate of 10%, but there were no other interfirm complications. P's equity-method investment income reflects P's share of fair-value increment amortization associated with Equipment. Provide the following: a. this year's change in P's Investment account. b. P's separate income c. S' confirmed income d. (Total) Consolidated Net Income e. Noncontrolling interest is S Net Income [13] f. The Consolidated Income Statement, appropriately showing items d. and e. above, and the residual income allocable to the majority/controlling interest