Investor Ltd bought a 40% interest of Investee Ltd at a cost of $210,000. At acquisition date,the fair value of Investee Ltd is: Contributing equity $300,000Retained earnings $180,000 2 years later, the record of Investee Ltd. shows: Contributing equity $300,000Retained earnings (opening) $225,000Profit after tax $60.,000Dividend paid $30.000 There is an equity increase of $75,000 in the post-acquisition period from the date ofacquisition. Investee Ltd. paid $30,000 total dividend from its post-acquisition profits. It hasbeen found that there are 'unrealised gains/profits' from the sale of Investee Ltd. to InvestorLtd. of $12,000 this year and $20,000 last year. Tax rate is 30%. Required: Prepare the journal entries for Investor Ltd to account for the investment in Investee Ltd usingthe equity method of accounting under AASB128