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sales. The acquirer corporation accounts for its investment account in subsidiary using Unconsolidated Statement Of Financial Position as of December 31. 2017 show: Cash Trade Receivable Merchandise Inventory Furniture. net Equipment, net Building, net Machinery. net Land Copyright, net Investment in Sharp Co. Cost of Goods Sold Loss on sale of machinery Loss on sale of building Expenses Dividends Declared Liabilities Ordinary Shares Retained Earnings, 01/01/17 Sales Gain on sale of furniture Gain on sale of land Dividend Revenue ARKIN COMPANY P3,240,000 1,020,000 2,640,000 720,000 1, 140,000 9,060,000 480,000 5.380.000 660,000 4.320.000 6,900,000 60,000 360,000 3.340.000 2,280,000 P42,600.000 P3,930.000 11,400,000 7.200.000 16,800,000 90,000 1,200,000 4,269.31? w SHARP COMP} P1,800,000 960,1'DO 1,740,000 540,000 660,000 6,540,000 360.1130 3,000,000 240,000 2,400,000 180,000 1,440,000 1,620,000 1,920,000 P23.400,000 P2,700,000 5,700,000 4,200,000 9.600.000 120,000 360,000 120.029 mo. For 2017 compute for the following items in the consolidated financial statement: Gross Prot A. 17,164,200 8. 20,275,800 C. 17,035,800 D. 17,100,000 Expenses A. 5,400,000 3. 5,407,000 c. 5,433,000 0. 5.469.000 Non-controlling Interest In Prot A. 1,542.1!)0 B. 1,582,500 C. 1,546,500 0. 1,536,750 Net Income A. 11,986,800 B. 14,968,800 C. 12,983,800 0. 13,528,800 Non-oontrolling Interest on Net Assets A. 3,626,250 B. 3,707,250 C. 3.712.500 D. 3,716,250 Retained Earnings Attributable to Parent's shareholders Equity A. 16,906,800 B. 13,767,550 C, 20,493,750 D. 18,738,750