5.) On January 1, 2017, Vancouver Corporation paid $400,000 to purchase 40% of the outstanding voting stock of Montreal Corporation. The equity method is used to account for the investment. The following data relate to this investment. (20 marks) 2017 Dividends received from Montreal Corporation amounted to $20,000. Net income reported by Montreal Corporation was $200,000. Current market value of Montreal Corporation investment on December 31, 2017, was $700,000. 2018 Dividends received from Montreal Corporation amounted to $30,000. Net income reported by Montreal Corporation was $300,000. Current market value of English Court Corporation investment on December 31, 2018, was $860,000. The investment was sold on December 31, 2017, for $830,000. Prepare all journal entries for 2017 and 2018 relating to Vancouver Corporation's investment in Montreal Corporation.