Show solutions in good form.

On December 31, 2018, Shell Inc. had common shares and retained earnings amounting to P500, 000 and P100, 000, respectively. On the same day, an important event took place - Petronas Company paid an amount of P646, 000 to acquire 85% of Shell Inc. The imputed acquisition differential was allocated to inventory worth P70, 000 (the remaining balance of which was directed to patents with 10 years amortization period). Moreover, Shell Inc. reported profit of P30, 000 and P52, 000 for the years 2019 and 2020. Also, Shell Inc. declared dividend of P15, 000 in 2020. Meanwhile, the acquirer, Petronas Company, reported a profit of P28, 000 in 2019 and a loss of P45, 000 in 2020. It also has P91, 000 retained earnings on December 31, 2020. If Petronas Company uses Cost Method, compute for: (a) Non-controlling interest in profit (loss) for 2019 (b) Non-controlling interest in profit (loss) for 2020 (c) Consolidated profit (loss) attributable to Petronas' shareholders for 2019 (d) Consolidated profit (loss) attributable to Petronas' shareholders for 2020 (e) Consolidated retained earnings at December 31, 2020 (f) Non-Controlling Interest at December 31, 2020 (g) Consolidated patents at December 31, 2020