Assume in $2019$ an investor company purchases a $15\%$ investment in an investee company for $$75,000$ and accounts for that investment using the fair value method. On December $31,2021($the most recent financial statement date$),$ the reported fair value of the $15\%$ investment was $$135,000.$ On February $15,2022,$ the investor acquires an additional $20\%$ of the outstanding common stock of the investee for $$375,000.$ After acquiring the additional $20\%$ of the investee, the investor has significant influence over the investee.

On February $15,2022,$ the book value of thet assets of the investee is $$750,000.$ The investor is willing to pay $$375,000$ for $20\%$ of the stock of the investee $($implying a fair value of the investee of $$375,\frac{000}{20}\%=$$$1,875,000)$ because the investee has a patent that is worth $$1,125,000.$ That patent will expire in $10$ years.

Subsequent to the purchase, the investee reports net income of $$300,000$ and pays $$135,000$ in dividends through the end of the year. In addition, during the year, the investor sells inventories to the investee that cost $$75,000$ for a sale price of $$120,000.$ At the end of the year, $30\%$ of the parts inventories remain on the investee's balance sheet.

Required

Record each of the following adjustments related to the purchase of the additional $20\%$ interest and the subsequent $35\%$ investment holding.

a$.$ Provide the journal entries necessary for the acquisition of significant influence on February $15,2022.$

b$.$ Provide the journal entry to recognize the Equity Income by the investor.

c$.$ Provide the journal entry to record the receipt of the dividend.

d$.$ Provide the journal entry to record the amortization of the Patent asset.

e$.$ Provide the journal entry to record the deferral of gross profit on the intercompany inventory sale.

Please please give me right answer with explanation.