Thi following data are submitted relative to Pentagon Holdings Corp, and its subsidiary,

Consolidated and Separale VInanciat Statementsi Subsequent to Date of Acquistions

$201$

$(1)$ liple Choice $3K$

tho slog ${?}^{an}$ Generators Co$.,$ whose share capital it acquired on Jangs Corp, and

$\backslash$table$[[,\backslash$table$[[$Pentagon$],[$Holdings Co$.]],\backslash$table$[[$Slogan$],[$Generators Co$.]]],[$Par value of shares outstanding,$90\%,$P $75,000],[$Portion of shares owned by Pentaggon,P$500,000,],[$Retained Earnings, January $1,2014,180,000,45,000],[$Cost to Pentagon of shares acquired,$110,700,],[$Net income from own operations,,$],[$During $2014,45,000,5,000],[$Dividends paid during $2014,30,000,4,500]]$

The Pentagon Holdings Corp. elects to measure the non$-$controlling interest at its proportionate share of the identifiable net assets. Any excess is attributable to an asse with a $10$ years life.

On January $1,2014,$ the book value of the Slogan shares acquired by Pentagor amounted to

a$.,P67,500$

b$.,P99,000$

c$.,P108,000$

d$.,P110,250$

In preparing a consolidated statement of financial position for Pentagon, th increase in identifiable assets to fair value at December $31,2014$ is

a$.,P2,000$

c$.,P3,000$

b$.,P2,700$

d$.,P4,500$

During the year $2014,$ Pentagon should have received its share in the distribute earnings of Slogan, amounting to

a$.,P4,000$

b$.,P4,015$

c$.,P4,050$

d$.,P4,500$

The Consolidated Retained Earnings of Pentagon and Slogan as of December $32014$ would be

a$.,P195,000$

c$.,P199,350$

b$.,P199,230$

d$.P199,500$