On January 1, Year 4, Hidden Company acquired 25,000 ordinary shares of Jovano Company for $155,250 when the shareholders equity of Jovano was as follows: Ordinary shares (100,ece no par value shares issued and outstanding) Retained earnings 5200,800 303,00 $503,600 In addition, Hidden purchased 20.000 shares in Jovano for $126,780 on January 1 Year 5, and 10,000 shares in Jovano for $65,160 on January 1 Year 6. The following are the statements of retained earnings for Jovano from Year 4 to Year 6: Profit Retained earnings, beginning of year Dividends Tetained earnings, end of year Year 4 $ 303,000 68,000 (20.00) $ 351,000 Years $ 351,000 70,000 (21,000) $400,000 Year 6 $ 400,00 74,000 (22,000) $452,000 Additional Information Jovano's 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 View transaction list Journal entry worksheet