PT ABC, a holding company that owns 70% ownership in PT DEF. The acquisition was carried out on April 1, 2019 with an investment of Rp 315 million. PT DEF equity as of December 31, 2018 consisted of share capital of Rp 100 million and retained earnings of Rp 300 million. The fair value of NCI at the acquisition date was Rp 135 million. The difference in the value of the identified investment is allocated to the unrecorded Patent of PT DEF. The Patent is estimated to still be usable for 5 years.
On July 1, 2019, PT DEF purchased LQ45 shares worth Rp 40 million which it classified as FVOCI. Net profit from the separate operations of PT ABC and PT DEF during 2019 was Ro 200 million and Rp 120 million, respectively. Likewise, dividends from PT ABC and PT DEF during 2019 were Rp 120 million and Rp 50 million, respectively. Dividends were announced and paid on December 22, 2019. The fair value of the investment in PT DEF LQ45 shares was Rp 45 million as of December 31, 2019.

Required:
a. Determined the value of the patent at the date of acquisiton.
b. Determine the balance of the Income from Subsidiary and OCI from Subsidiary accounts recorded by PT ABC at the end of 2019.
c. Determine the balance of the Investment in Subsidiary account in PT ABC books as of December 31, 2019. 

d. Make a journal for PT ABC related to its investment in PT DEF during 2019 using the equity method.