On January 1, 2016, B Company acquired 80% of A Company’s common stock for P280,000 cash. At that date, A reported common stock outstanding of P200,000 and retained earnings of P100,000, and the fair...

On January 1, 2016, B Company acquired 80% of A Company’s common stock for P280,000 cash. At that date, A reported common stock outstanding of P200,000 and retained earnings of P100,000, and the fair value of the non-controlling interest was P70,000. The book values and fair values of A’s assets and liabilities were equal, except for intangible assets which has a fair value of P50,000 greater than book value and an 8-year remaining life. A reported the following data for 2016 and 2017.

 B reported separate net income from own operations of P100,000 and paid dividends of P30,000 for both years.

What is the amount of consolidated comprehensive income reported for 2016?

What is the amount of comprehensive income attributable to controlling interest for 2017?