As a long-term investment at the beginning of the 2021 fiscal year, Florists International purchased 25% of Nursery Supplies Inc.'s 20 million shares for $75 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 $60 million and distributed cash dividends of $1.80 per share. At the end of the year, the fair value of the shares is $71 million. Requlred: Prepare the appropriate journal entries from the purchase through the end of the year. (If no entry ls requlred for a transactlon/event, select "No journal entry requlred" In the flrst occount fleld. Enter your answers In mllllons, (l.e., 10,000,000 should be entered os 10).) Journal entry worksheet 4 Record the investment in Nursery Supplies shares. Note: Enter debits before credits