Utah acquired all of Trimmer's common stock on 1/1/2018 and the ownership method was adopted to prove the Trimmer investment account. 4 years after the date of purchase, the investment account balance amounted to 19,900 dinars in the Utah company book.

1. What are the items that make up the balance of this account? 2. If you know that 3% of the change in the investment account relates to fair value allocations, while 40% results from the operations of the subsidiary company during each of the past four years equally. What is the value of the investment account at the end of the second year and the end of the fourth year if the method approved for dealing with the investment account is the partial ownership method?

3. If you know that 3% of the change in the investment account relates to fair value allocations, while 40% results from the operations of the subsidiary company during each of the past four years equally. What is the value of the investment account if the approved method for dealing with the investment account is the ownership method at the end of the fourth year?