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 55,650 of the 105,000 shares outstanding for The Natural Pharmacy Inc. Purchased 39,000 of 150,000 shares outstanding for Metro Inc. Purchased 59,800 of 115,000 shares outstanding for Le Petite Boulangerie Inc. Purchased 62,700 of 110,000 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 %