5. P established a subsidiary, S, in Atlantis on 1/1/2020 where the currency is the a. P invested a 100,000 when the a:$ rate was 5:1. During 2020 S earned a 10,000, and paid a dividend of a2,000 on 12/1. In 2021 Searned a 14,000, not including a loss of a 3,000 recorded on 10/1/2021. and paid dividends of a 3,000 on 12/1. Make all required journal entries in P's books for 2020 and 2021 and post to T-Accounts: Investment, Equity Income, Accumulated Comprehensive Income, OCC not needed. DATE 1/1/2020 12/1/2020 2020 Average 12/31/2020 10/1/2021 12/1/2021 2021 Average 12/31/2021 RATE a:$ 5:1 4.5:1 4.4:1 4.2 4.3 4.6 4.7 4.8