PT Berkultur spent IDR $6,750,000$ in cash to acquire PT Sopan Santun for $75\%$ on January $12019.$ At the acquisition date, PT Sopan Santun had ordinary shares worth IDR $2,750,000$ and retained earnings worth IDR $2,000,000.$ The difference between the acquisition cost and the fair value of PT Sopan Santun is only caused by the existence of patents that are not registered and have a remaining useful life of $10$ years. PT Sopan Santun does not have any other patents apart from the unregistered patent.

At the end of $2019,$ PT Sopan Santun announced a net profit of IDR $1,500,000$ and distributed cash dividends to all its shareholders of IDR $800,000.$

Prepare adjustment$/$elimination journals to create the $2019$ consolidated financial statement for:

a$.$ Eliminate investment income from PT Sopan Santun $($Investment income from PT Sopan Santun$).$

b$.$ Record the ownership share of non$-$controlling shareholders $($non$-$controlling interest share$)$ in PT Sopan Santun.

c$.$ Eliminating investment accounts at PT Sopan Santun and equity in PT Sopan Santun.

d$.$ Patent amortization.