a$.$ Thompson owns $100\%$ of Rollins and at December $31,2012,$ its Investment in Rollins account stands at $$10,000,000.$ On that date Thompson sells $20\%$ of its ownership for $$2,500,000$ cash. Prepare the journal entry to be recorded by Thompson on December $31,2012.$

b$.$ Same facts as above, except the sales price is $$1,000,000$ cash. Prepare the journal entry to be recorded by Thompson on December $31,2012.$