Example (3): Hana owns 80% of Ahmad, during YI, Hana sold Inventory that cost JD50,000 to Ahmad for JD60,000 cash, and Ahmad sold 75 percent of the Inventory for JD60,000. in Y2, Ahmad sold 15% of the Inventory to an outside entity at a JD15,000 gain, and in Y3, Ahmad sold 10% of the Inventory to an outside entity at a JD10,000 gain. Ahmad's separate income was JD30,000 in YI, JD50,000 in Y2, and JD90,000 in Y3. Required Answer the following questions: 1- Prepare Hana's journal entry for YI. 2- Prepare Ahmad's journal entry for Y1. 3- What is the Equity in Subsidiary Earnings account balance for Y1 to Y3? 4. What is the noncontrolling interest share for Y1 to Y3? 5- Prepare Hana's Financial Records for Y1 to Y3. 6- Prepare the worksheet entries required at December 31, Y1, Y2, and Y3 by the transfers of Inventory