Q.2 (23 points) - On January 1, 2018, Helen Corporation purchased 25% of the common shares of Pirates Company for $160,000. During 2018, Pirates earned net income of $60,000 and paid dividends of $30,000. In 2019, Pirates reported net loss of $80,000 and paid dividends of $20,000. Required: a) Prepare the journal entries for Helen Corporation to record the purchase and any additional journal entries related to this investment in Pirates Company in 2018, and 2019 by using Equity Method. b) Prepare the partially Balance Sheet as of December 31, 2018, and December 31, 2019 for Helen Corporation, by using Equity Method. (Show the investment) c) Prepare the partially Balance Sheet as of December 31, 2018, and December 31, 2019 for Helen Corporation, by using Cost Method for the investment