Investor Inc invested $150,000 in Investee Inc on January 1, 20X3 Investor Inc classified its investment in Investee Inc as an FVTOCI investment Investor Inc received dividends of $15,000 during the year from Investee The fair value of the investment on December 31, 20X3, was $144,000 Investor Inc sold one third of its shareholding in Investee on January 3, 20X4, for $50,000 Show all necessary journal entries in relation to the investment and associated income, as well as any gains and losses, for the following independent situations:

a. The additional investment on January 3, 20X4, did not change the nature of the investment, and therefore Investor Inc. continued to classify and report its investment in Investee Inc. as an FVTOCI investment.

b. The additional investment on January 3, 20X4, helped Investor Inc. gain significant influence over Investee Inc. on that date.

c. The additional investment on January 3, 20X4, helped Investor Inc. gain control over Investee Inc. on that date.