Please answer questions a$,$ b and c$.$ Thank you!

Question $4\mathrm{.}1$:

On January $1,2019,$ Opelwind Corporations acquired $25\%$ of Waterford Inc's shares for $30$ million.

During $2019,$ Waterford Inc. reported a net income of $$19$ million and declared a dividend of $$7$ million. The overall market value of Waterford Inc. as of December $31,2019$ was $$160$ million.

Opelwind Corporations sold the shares on July $1^{st}2020,$ when the overall market value of Waterford Inc. was $$185$ million. Waterford Inc. reported a net income of $$10$ million for the first $6$ months of $2020.$

Assume $(1)$ that Opelwind does not have significant influence; $(2)$ does have significant influence, and answer the following:

a$.$ Determine the amount that Opelwind would report on its balance sheet related to the investment in Waterford Inc. on December $31,2019.$

b$.$ Determine the amount that Opelwind would report on its Income Statement for $2019$ related to the investment in Waterford Inc.

c$.$ Calculate the gain or loss related to the sale of the investment in Waterford Inc. in $2020.$