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 89,900 of the 145,000 shares outstanding for The Natural Pharmacy Inc.

Purchased 24,000 of 80,000 shares outstanding for Metro Inc.

Purchased 54,000 of 90,000 shares outstanding for Le Petite Boulangerie Inc.

Purchased 35,000 of 50,000 shares outstanding for Wood Passion Ltd.

COMPANY PERCENTAGE OF PURCHASED SHARES TREATMENT

THE NATURAL PHARMACY INC.

METRO INC.

LE PETITE BOULANGERIE INC.

WOOD PASSION INC.