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In 1/1/2018 company A acquired 90% of company B. and in 31/12/2018 the investment cost presented in the statement of financial position of 310,000$ and retained earnings in 1/1/2018 and 31/12/2018 was 155,000$ and 112,500$. Additionally, dividends for the year of company A were 14,500$. The amortization related to company B was zero. and dividends for non-controlling interest is 12000$. Also, the entry recorded in A books at 31/12/2018 to present the parent share of subsidiary profit/loss was Dr. loss from investment in company B 28000 Cr. Investment in company B 28000.
Problem 1: What is the investment cost amount in 1/1/2018?
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