Pill Company acquired 85% of Sill Corporation on January 1, 2014 for P238,000 and the imputed acquisition differential (or allocated excess based on 100%) of P60,000 composed of P20,000 due to undervalued equipment (with 10-year life) and the balance was allocated entirely to goodwill. On December 31, 2014, a goodwill impairment loss of P1,500 was recognized. Sill reported a net income of P40,000 and paid dividends of P9,000 in 2014. In addition, Pill reported a 2014 separate net income of P55,000 and declared P5,000 dividends. The amount of non-controlling interest that would appear on the 2014 consolidated statement of financial position