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- On January 15, 2020, QUEEN Company purchased 30,000 shares of GLOBAL Company at a value of $15 per share ,This investment represents 30% of

- On January 15, 2020, QUEEN Company purchased 30,000 shares of GLOBAL Company at a value of $15 per share ,This investment represents 30% of GLOBAL's value.
- On December 31, 2020, GLOBAL Company achieved profits of $150,000, and the market value of GLOBAL shares reached $20 per share.
-On January 15-2021, GLOBAL announced a dividend of $75,000.
- On 12/31/2021, GLOBAL Company achieved losses of $30,000, and the market value of shares reached $13 per share.
- On 1-3-2022, QUEEN Company sold all its shares in GLOBAL Company at a price of $450,000
Required :
Evidence of previous operations knowing that QUEEN exerts significant influence on GLOBAL's policies

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