Brown Corporation purchased 100 percent ownership of Patriot Company on January 1,205, for $350,000. On that date, the book value of Patriot's reported net assets was $300,000. The excess over book value paid is attributable to depreciable assets with a remaining useful life of 10 years. Net income and dividend payments of Patriot in the following periods were as shown below: Legend Graded cell: Leave blank if no answer is needed. Scratchpad: Use as a non-graded workspace Required: a. Prepare journal entries on Brown Corporation's books relating to its investment in Patriot Company for each of the three years, assuming it accounts for the investment using the equity method. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Note: Use cells A2 and C9 from the given information to complete this question. Legend Graded cell: Leave blank if no answer is needed. Scratchpad: Use as a non-graded workspace b. Calculation of annual amortization of excess over book value. Note: Use cells A2 and C9 from the given information to complete this