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ABC Corp. acquired 40% of DEF Corp. by spending Rp1.000.000 cash on January 1, 2020. Book value of DEF's net assets at acquisition date was Rp1.500.000; Inventories were undervalued for Rp100.000 and note payable was overvalued for Rp200.000. All inventories are sold in 2020 and note payable will be due at the end of 2023. At the end of 2020, DEF announced its net income Rp350.000 and distributed cash dividend to all shareholders for Rp150.000. If ABC combines the recording for "Investment in DEF" and "Investment income from DEF" into one entry at the end of the year, it will be