On 1/1/2018, JDE acquired 55% of BIM in return for paying 3,000,000 dinars in cash, in addition to 500,000 shares of BIM. Note that the nominal value of the share is 1 dinars and the market value is 14.9 dinars per share. On the date of acquisition, the book value of BIM was 169,700,000 dinars, distributed as follows: 6000000 Ordinary share capital 10870000 Additional capital, ordinary shares 100000 Retained earnings While the market value of the company did not show any difference from the book value, except for the following assets: Market value Book value 255000 1700000 Lands 3400000 2700000 Buildings (7 years) 3300000 3700000 Equipment (5 years) On December 31, 2018, BIM recorded a net income of 7.950,000 dinars and announced a dividend of 3,000,000 dinars for the same year. Required: If you know that JDE uses the equity method to record its investments and assuming that any increase in the purchase price (CT) against the market value of the acquired assets and liabilities is due to goodwill registered in the name of BIM, prepare .) Investment journal entries for the year 2018 Fire table