Anderson acquires 10 percent of the outstanding voting shares of Barringer on January 1, 2013, for $98,120 and categorizes the investment as an available-for-sale security. Barringer has a book value of $810,000 at January 1, 2013. The book values of Barringers asset and liability accounts are considered as equal to fair values except for a copyright whose value accounted for Andersons excess cost in each purchase. The copyright had a remaining life of 16 years at January 1, 2013. An additional 20 percent of the stock is purchased on January 1, 2014, for $223,750, which gives Anderson the ability to significantly influence Barringer. Barringer reports net income and dividends as follows. These amounts are assumed to have occurred evenly throughout these years. Dividends are declared and paid in the same period. Anderson uses the equity method. Year Net Income Cash Dividends 2013 $266,000 $153,000 2014 311,200 188,000 2015 464,200 188,000 Anderson sells its entire investment in Barringer stock on January 1, 2016 for $471,660. In addition, the fair value of the Barringer shares is indeterminate. Requirements: a. Using the equity method, prepare all of the journal entries for Anderson regarding their investment in Barringer stock. Record the restated reported figures for 2013 to the equity method? Record any amortization of revaluation increments and decrements for 2014? Record any amortization of revaluation increments and decrements for 2015? Record sale of Barringer stock