On January 1, Year 4, Hidden Company acquired 25,000 ordinary shares of Jovano Company for $147,000 when the shareholders equity of Jovano was as follows:

Ordinary shares (100,000 no par value shares issued and outstanding)	$	200,000
Retained earnings		327,000
	$	527,000

In addition, Hidden purchased 20,000 shares in Jovano for $123,480 on January 1, Year 5, and 10,000 shares in Jovano for $63,840 on January 1, Year 6.

The following are the statements of retained earnings for Jovano from Year 4 to Year 6:

	Year 4			Year 5			Year 6
Retained earnings, beginning of year	$	327,000		$	364,000		$	402,000
Profit		57,000			59,000			63,000
Dividends		(20,000	)		(21,000	)		(22,000	)
Retained earnings, end of year	$	364,000		$	402,000		$	443,000

Additional Information

• Jovanos ordinary shares are publicly traded. The market value of the shares at the close on December 31 of one year was the same as the market value on January 1 of the next year.
• Any acquisition differential is allocated to customer lists with a useful life of three years on each of the three acquisition dates. Neither company has any customer lists recorded on their separate entity records.
• There were no unrealized profits from intercompany transactions since the date of acquisition.

Required:

(a) For each of Years 4 to 6, prepare the journal entries that Hidden would use to account for its investment in Jovano under the (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round intermediate calculations and final answers to nearest dollar amount.)

(i) Cost method

(ii) Equity method

(b) Calculate the balance in Hiddens investment in Jovano account at the end of Year 4, 5, and 6 under the (Round intermediate calculations and final answers to nearest dollar amount. Omit $ sign in your response.)

(i) Cost method

(ii) Equity method

	Investment in Jovano
	Cost Method	Equity Method
End of Year 4	$	$
End of Year 5	$	$
End of Year 6	$	$

(c) At the end of Year 6, reconcile the balance in the investment account under the equity method to Jovanos shareholders equity and the undepleted acquisition differential. (Round your answer to nearest dollar amount. Omit $ sign in your response.)

Reconciled balance in investment account $

(d) Calculate the following account balances for the Year 6 consolidated financial statements: (Round your answer to nearest dollar amount. Omit $ sign in your response.)

(i)	Customer lists	$
(ii)	Non-controlling interest on the statement of financial position	$
(iii)	Consolidated net income attributable to the non-controlling interest	$