As a long-term investment at the beginning of the year, Willie Winn Track Shoes purchased 30% of Betty Will Companys 33 million shares outstanding for $177 million. During the year, Betty Will earned net income of $129 million and distributed cash dividends of $1.00 per share.

Required:

Record for Willie Winn Track Shoes the purchase of the investment and its share of Betty Wills net income and dividends using the equity method. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50).)