. 1. On 1 January 2018, SuperCha Ltd, a bubble milk tea chain, acquired a 30 per cent interest in HighlandTea Ltd for $120,000 in cash. As at the acquisition date, the assets of Highland Tea Ltd were reported at fair value. In addition: For the year ended 31 December 2018, Highland Tea Ltd recorded an after-tax loss of $20,000 For the year ended 31 December 2019, Highland Tea Ltd recorded an after-tax profit of $40,000 and paid a dividend of $5,000. Record the relevant equity accounting adjustments in the books of SuperCha Ltd for the year ending 31 December 2019 only. SuperCha Ltd accounts for its investment in Highland Tea Ltd using equity accounting (record one account in each line)