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 50,000 of the 80,000 shares outstanding for The Natural Pharmacy Inc. Purchased 20,000 of 50,000 shares outstanding for Metro Inc. Purchased 30,000 of 60,000 shares outstanding for Le Petite Boulangerie Inc. Purchased 40,000 of 75,000 shares outstanding for Wood Passion Ltd. Percentage of purchased shares Treatment % Company The Natural Pharmacy Inc. Metro Inc. Le Petite Boulangerie Inc Wood Passion Ltd % % %