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Question - P Inc. owns 75% of S Company, purchased several years ago at book value. On July 1, 2020, S sold to P a used computer at a loss of P12,000. The computer has a 5-year life from the date of the intercompany sale, straight-line depreciation will be used, and it has no salvage value. In year 2020, S had CI of P100,000 and paid dividends of P60,000.
Required - What is the consolidated comprehensive income attributable to parent on December 31, 2019?
a. P112,000
b. P118,250
c. P113,400
d. P111,800
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