The fourth question ..... On 1/1/2014, Corgan acquired 80% of Smashing's shares for 980,000 dinars paid in cash. On the date of the acquisition, the value recorded in the books of shares of Smashing Company amounted to 700,000 dinars, while the retained earnings amounted to 250,000 dinars, and the fair value of minority rights on that date was 245,000 dinars. Note that any difference achieved between the fair value and the book value of the subsidiary (the differences in fair value and book value) is attributed to the patent registered in the books of the subsidiary with a default life of 20 years (the assets of the subsidiary showed a difference in the value of the patent). Corgan uses the ownership method to record changes in the company's investment account for post-acquisition periods. During the first and second year following the date of acquisition, Smashing Company recorded the following: Sold goods to Corgan Company Dividends net income 100,000 dinars 120,000 dinars 35,000 150,000 dinars 2014 45,000 dinars 130,000 dinars 2015! Assume Corgan sells goods to Smashing for 60% more than the cost. At the end of the year 2014, 40% of the purchases in Smashing's stores were still sold to a third party during the year 2015. While also 40% of the goods purchased by the end of 2015 were still in Smashing's warehouses and were not sold to a third party until 2016. . ................................................ ................ Required:

1- Determine the unrealized profit for the years 2014 and 2015 ..........?

2- At the end of 2015 Smashing the balance of the h / investment in The company .........?

3-Preparing the work paper entries for the merger in. (12/31/2015 (as sub-restrictions method)......?

I modified the question. This is the question that I want to solve( At the bottom) **The question four: On 1/1/2014 acquired Corgan company 80% of Smashing's company shares for 980,000 dinars paid in cash. On the date of the acquisition, the value recorded in the books of shares of Smashing Company amounted to 700,000 dinars, while the retained earnings amounted to 250,000 dinars, and the fair value of minority rights on that date was 245,000 dinars. Note that any difference achieved between the fair value and the book value of the subsidiary (the differences in fair value and book value) is attributed to the patent registered in the books of the subsidiary with a default life of 20 years (meaning that the assets of the subsidiary showed a difference in the value of the patent). Corgan uses the ownership method to record changes in the company's investment account for post-acquisition periods. During the first and second year following the acquisition date, Smashing recorded the following: (this table)

Assume Corgan sells goods to Smashing for 60% more than the cost. At the end of the year 2014, 40% of the purchases in Smashing's stores were still sold to a third party during the year 2015. While also 40% of the goods purchased by the end of 2015 were still in Smashing's warehouses and were not sold to a third party until 2016.*The Required : 1-Determine the unrealized profit for the years 2014 and 2015? 2. Calculate the investment balance at the end of 2015 to a Smashing company? 3.Preparing the entries of the merger working paper on (12/31/2015) in the method of sub-restrictions?

This table. In 2014 the is net income(150,000 dinar) and Dividend(35,000 dinar) and Goods sold to a corgan company (100,000 dinar) In 2015 the net income (130,000) and Dividend (45,000)and Goods sold to a corgan company (120,000)

Corgan| 100,000 35,000 150,000 2014| 120,000 45,000 130,000 2015 Corgan| 100,000 35,000 150,000 2014| 120,000 45,000 130,000 2015