Please find:

-Controlling interest in consolidated comprehensive income

-Noncontrolling interest, 12/31/2016

-Consolidated sales

-Consolidated gross profit

-NCI in consolidated comprehensive income

PROBLE MI-UPSTREAMANDDOWNSTREAMSALESOFINVENTORYANDFIXEDASSETS On January 1, 2014, P Company acquired 75% of the outstanding shares of S Company at book value. P Company account for its investment under cost method. Statement of comprehensive income for the two companies for the year 2016 are as follows: The non-controlling interest in the December 31,2015 consolidated balance sheet is P32,000. Company P and S have only one equity investment. REQUIRED