Popo Inc. owns an 80% interest in Sisa Inc. and at December 31,2022, Popos investment in Sisa under the cost method was equal to 80% of Sisas stockholders equity. During 2023, Sisa sells merchandise to Popo for P100,000 at a gross profit to Sisa of P20,000. At December 31,2023, half of this merchandise is included in Popos inventory. Separate incomes for Popo and Sisa for 2023 are summarized as follows:

	Popo	Sisa
Sales	500,000.00	300,000.00
Cost of Sales	- 250,000.00	- 200,000.00
Operating Expenses	- 125,000.00	- 40,000.00
CI from own operations	125,000.00	60,000.00

In the consolidated statement of CI for 2023, NCI in CI of subsidiary is: 10,000

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