On January $1,$ Year $1,$ Harmony Ltd$.$ purchased $50,000$ common shares, representing $30\%$ of the outstanding shares, of Symmetry Ltd$.$ for $$1,900,000.$ The assets of Symmetry included a building with a market value greater than book value by $$269,600.$ The building would then have a fair value $$314,800$ more than book value. The building had a remaining useful life of $10$ years. During Year $1,$ Symmetry had a net income of $$420,000$ and paid dividends of $$220,000.$ During Year $1,$ Harmony sold Symmetry merchandise for $$246,000.$ The gross profit rate is $40\%.$ At year end, $60\%$ of this merchandise remained in Symmetry$$s inventory. Harmony$$s tax rate is $30\%.$ During Year $2,$ Symmetry had a net income of $$550,000$ and paid dividends of $$330,000.$ At year end, the market price of the shares was $$40.$ Required: A$.$Provide all the necessary Year $1$ journal entries for Harmony Ltd$.$ from purchase to all year$-$end adjustments assuming they have significant influence. Round answers to the nearest dollar. B$.$ Show all calculations necessary to determine the end of Year $2$ balance in Harmony$$s $$Investment in Symmetry$$ account.