Sharon Corporation owns an 80% interest in Peter Company, and at December 31, 2015, Sharon's investment in Peter under the cost method was equal to 80% of Peter's shareholders' equity. During 2016, Peter sells merchandise to Sharon for P130,000 at a gross profit to Peter of P26,000. At December 31, 2016, half of this merchandise is included in Sharon's inventory. Separate incomes for Sharon and Peter amounted to P162,500 and P78,000 respectively. In the consolidated statement of comprehensive income for 2016, Non-controlling interest in Net Income of Subsidiary is: O P14,300 O P13,000 O P15,600 O P18,200