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 share calculations to 1 decimal place in percentage.) Purchased 83,700 of the 135,000 shares outstanding for The Natural Pharmacy Inc. Purchased 20,800 of 80,000 shares outstanding for Metro Inc. Purchased 92,800 of 145,000 shares outstanding for Le Petite Boulangerie Inc. Purchased 37,700 of 65,000 shares outstanding for Wood Passion Ltd. Company Percentage of purchased shares Treatment The Natural Pharmacy Inc % Metro inc % Le Petite Boulangerie Inc % Wood Passion Ltd %