As a long-term investment at the beginning of the 2018 fiscal year, Florists International purchased 25% of Nursery Supplies Inc.'s 10 million shares for $65 million. The fair value and book value of the shares were the same at that time. During the year, Nursery Supplies earned net income of $24 million and distributed cash dividends of $.80 per share. At the end of the year, the fair value of the shares is $61 million. Required: Prepare the appropriate journal entries from the purchase through the end of the year

1.Investment in Nursery Supplies Shares	i put 65M (but wrong)
Cash
2.Investment Nursery Supplies Shares	i put 6M (25% of 24M) (wrong)
investment revenue
3. Cash	I got this one wrong as well
Investment in Nursery Supplies Shares