As a long-term investment at the beginning of the 2021 fiscal year, Florists International purchased 30% of Nursery Supplies Inc.'s 10 million shares for $58 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 $30 million and distributed cash dividends of $3.00 per share. At the end of the year, the fair value of the shares is $54 million. Required: Prepare the appropriate journal entries from the purchase through the end of the year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions, (i.e., 10,000,000 should be entered as 10).) View transaction list X 1 > Record the investment in Nursery Supplies shares. 2 Record the investor's share of net income. 3 Record the cash dividends received from Nursery Supplies shares. 4 Record fair value adjustment at year-end. Credit Note : = journal entry has been entered Record entry Clear entry View general journal