a$.$ If Triple A applies the equity method, what is its investment account balance as of December $31,2021?(7$ marks$)$

b$.$ If Triple A applies the initial value method, what is its investment account balance as of December $31,2021?(3$ marks$)$

c$.$ Regardless of the accounting method in use by Triple A$,$ what are the consolidated totals as of December $31,2021,$ for each of the following accounts? $(4\mathrm{.}8$ marks$)$

d$.$ Prepare the worksheet entries required on December $31,2021,$ to consolidate the financial records of these two companies. Assume that Triple A applied the equity method to its investment account. $(8$ marks$)$

e$.$ Discuss how would the worksheet entries in requirement $($d$)$ change if Triple A used the initial value method? Do not record the entries. $(2$ marks$)$