$1$Record the initial investment$\mathrm{.}2$Record the dividend declaration$\mathrm{.}3$Record the receipt of dividend$\mathrm{.}4$Record the accrual of income and OCI from equity investee$\mathrm{.}5$Record the amortization relating to acquisition of Kinman$\mathrm{.}6$Record the deferred unrealized gross profit on intra$-$entity sale$\mathrm{.}7$Record the dividend declaration$\mathrm{.}8$Record the receipt of dividend$\mathrm{.}9$Record the $40\%$ accrual of income as earned by equity investee$\mathrm{.}10$