On January 3, 2023, Marigold Limited purchased 2,300 (23%) of the common shares of Sonja Corp. for $328,320. The following information is provided about the identifiable assets and liabilities of Sonja at the date of acquisition:\ \ \ Carrying Amount\ \ Fair Value\ Assets not subject to depreciation\ \ $479,000\ \ $479,000\ Assets subject to depreciation (10 years remaining)\ \ 820,000\ \ 930,000\ Total identifiable assets\ \ 1,299,000\ \ 1,409,000\ Liabilities\ \ 115,000\ \ 115,000\ \ During 2023, Sonja reported the following information on its statement of comprehensive income:\ \ Income before discontinued operations\ $198,000\ Discontinued operations (net of tax)\ (78,200)\ Net income and comprehensive income\ 119,800\ Dividends declared and paid by Sonja on November 15, 2023 118,000\ \ Assume that the 23% interest is enough to make Sonja an associate of Marigold, and that Marigold is required to apply IFRS for its financial reporting. The fair value of Sonjas shares at December 31, 2023, is $145 per share.\ (a)\ Prepare the journal entry to record Marigolds purchase of the Sonja shares on January 3, 2023. (Hint: Any unexplained payment represents unrecognized goodwill of Sonja.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)