Problem
On January 11, 2021, investor X has an investment in 20% of the investee's outstanding shares at a cost of Rp370,000,000. The investee's net assets on that date were Rp1,600,000,000 and there was no difference between the carrying amount and fair values of the investee's assets and liabilities except for Land, which fair value was Rp150,000,000 higher than the carrying amount. Investor X analyzed and concluded that it has significant influence over the investee. During 2021, the investee distributed dividend of Rp80,000,000, on April 1, reported net profit of Rp250,000,000, and recognized revaluation surplus of Rp30,000,000 on property, plant, and equipment. On December 31, 2021, the fair value of the investment held by investor X in the investee's shares is Rp400,000,000.
Task
a) How much is the goodwill in investor A's investment?
b) Prepare the journal entry(s) for investor A's investment in the investee during 2021.