1). Green acquired all ordinary shares of Black on 1/1/2016 and the ownership method was approved to prove the investment account in Black. After 4 years have passed since the date of purchase, the balance of the investment account reached 397800 dinars in the book of the Green Company. What are the items that make up the balance of this account? 1. If you know that a rate of 3% of the change in the investment account is related to the fair value allocations, while the percentage of 40% is the result of the subsidiary's business during each of the past four years equally. 

What is the value of the investment account at the end of the second year and the end of the fourth year if the approved method of dealing with the investment account is the partial ownership method? 

2). If you know that 3% of the change in the investment account relates to fair value allocations, while 40% is the result of the subsidiary company’s business during each of the past four years equally. 

What is the value of the investment account if the approved method of dealing with the investment account is the cost method at the end of the fourth year?rn