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PRANPRIYA Company acquired a 65% interest in MANOBAL Company in 2016. For years ended December 31, 2018 and 2019, MANOBAL Company reported net income of P260,000 and P312,000, respectively. During 2018, MANOBAL Company sold merchandise to PRANPRIYA Company for P56,000 at a cost of P43,200. Two-fifths of the merchandise was later resold by PRANPRIYA to outsiders for P30,400 during 2019. In 2019, PRANPRIYA sold merchandise to MANOBAL Company for P78,400 at a profit of P19,200. One-fourth of the merchandise was resold by MANOBAL to outsiders for P24,000 during 2019. REQUIREMENTS:
Problem 1. Compute for NCI in NI in 2018.
Problem 2. Compute for NCI in NI in 2019.
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