You have been asked by the VP of Finance to identify the appropriate accounting treatment for the following series of investments made by Metaphor investments inc. (Round per shore calculations to 1 decimol place in percentage.) - Purchased 76,800 of the 120,000 shares outstanding for The Natural Pharmacy Inc - Purchased 31,200 of 80,000 shares outstanding for Metro Inc. - Purchased 68,200 of 110,000 shares outstanding for Le Pette Boulangerie inc - Purctaased 58,650 of 85,000 shares outstanding for Wood Passion Ltd