Hakuna Matana Corporation buys a 25% interest in Finch ltd. on January 1st, 2019, for $ 800. It is estimated that the carrying amount of Oranges net assets was $ 2,952 at the time of purchase. Any excess of the cost of the investment over Hakunas share of finchs carrying amount can be attributed to unrecorded intangibles with a useful life of 20 years. Finch declared and paid a dividend of $ 16 and reported net income of $ 52 for its year ended December 31, 2019. Instructions Prepare Hakuna Matanas 2019 entries to record all transactions and events related to the investment in its associate. Assume Hakuna is a publicly accountable enterprise that applies IFRS. (Show detailed calculations)