On 1/1/2013, the Aluminum Sectors Operator Company purchased 90% of the shares of Al-Fayhaa Plastic Industries Company by issuing 30,000 shares of its shares, knowing that the nominal value of the Aluminum Sectors Operator Companys share is dinars and the market value of the shares is 5 dinars, and the Aluminum Sectors Operator Company has paid an amount of 5,000 Dinars in cash, commissions, brokerage, auditors and lawyers fees to complete the deal, and 4000 dinars in cash for printing and issuing shares. As a result of the sector operator Aluminum Company's purchase of the shares of Al-Fayhaa Plastic Industries Company, a holding and dependent relationship has emerged between the two companies. The budget of the two companies, immediately before the purchase, appeared as follows:

On 1/1/2013, the Aluminum Sectors Operator Company purchased 90% of the shares of Al-Fayhaa Plastic Industries Company by issuing 30,000 shares of its shares, knowing that the nominal value of the Aluminum Sectors Operator Companys share is dinars and the market value of the shares is 5 dinars, and the Aluminum Sectors Operator Company has paid an amount of 5,000 Dinars in cash, commissions, brokerage, auditors and lawyers fees to complete the deal, and 4000 dinars in cash for printing and issuing shares. As a result of the sector operator Aluminum Company's purchase of the shares of Al-Fayhaa Plastic Industries Company, a holding and dependent relationship has emerged between the two companies. The budget of the two companies, immediately before the purchase, appeared as follows:

Al-Fayhaa Plastic Industries Company
				Fair value	Book value	Aluminum Segment Operator Company
25000	25000	190000	cash
				40000	45000	130000	Receivables
62000	60000	180000	goods
45000	40000	100000	Machines
30000	10000	60000	cars
202000	180000	660000	total assets
22000	30000	210 000	Accounts Payable
	120000	350000	capital
	20000	75000	additional capital
	10000	25000	Retained earnings
	180000	660000	Total liabilities and equity

The Aluminum Sectors Operator Company followed the acquisition method to prove the investment in the shares of the subsidiary company, Al-Fayhaa Plastic Industries Company. Required : 1. Calculating the cost of purchasing shares of Al-Fayhaa Plastic Industries Company. 2. Proof of the necessary daily entries in the books of the aluminum sectors operator company. 3. Preparing the budget of the aluminum sector operator company after purchasing the shares of Al-Fayhaa Plastic Industries Company directly.

The Aluminum Sectors Operator Company followed the acquisition method to prove the investment in the shares of the subsidiary company, Al-Fayhaa Plastic Industries Company. Required : 1. Calculating the cost of purchasing shares of Al-Fayhaa Plastic Industries Company. 2. Proof of the necessary daily entries in the books of the aluminum sectors operator company. 3. Preparing the budget of the aluminum sector operator company after purchasing the shares of Al-Fayhaa Plastic Industries Company directly.