Check my work Brief Exercise 12-12 (Static) Equity method and dividends [LO12-6] Turner Company owns 40% of the outstanding stock of ICA Company. During the current year, ICA paid a $5 million cash dividend on its common shares. What effect did this dividend have on Turner's 2021 financial statements? (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Balance sheet: Investment in equity securities $ Cash $ (2) million 2 million 0 million Income statement: $ Discount on bond investment Dividend revenue Fair value adjustment Gain on life insurance settlement Gain on sale of investments