Please help with record receipt of cash dividend and to record sale of investment

Equity method journal entries (price greater than book value) An investor purchases a 30% interest in an investee company, and the investor concludes that it can exert significant influence over the investee. The book value of the investee's Stockholders' Equity on the acquisition date is $400,000, and the investor purchases its 30% interest for $156,000. The investor is willing to pay the purchase price because the investee owns an unrecorded (internally developed) patent that the investor estimates is worth $120,000. The patent has a remaining useful life of 10 years Subsequent to the acquisition, the investee reports net income of $90,000, and pays a cash dividend to the investor of $13,000. At the end of the first year, the investor sells the Equity Investment for $195,000 Prepare all of the required journal entries to account for this Equity Investment during the year General Journal Debit Description Credit Equity investment 156,000 156,000 Cash 0 To record purchase of investment. Equity investment 27,000 Equity income 0 27,000 To record equity income Cash Equity investment 0 To record receipt of cash dividend 3,600 Equity income 3,600 Equity investment 0 To record amortization expense Cash 195,000 Gain on sale 0 0 Equity investment To record sale of investment