Company A paid $80 million on January 2 of the current year for 2 million shares of Company B's common stock. The investment represents a 25% interest in the net assets of Company B and gave Company A the ability to exercise significant influence over Company B's operations. Company A received dividends of $3 per share on December 21 of the current year, and Company B reported net income of $52 milion for the year ended December 31 of the current year. The fair value of Company B's common stock at December 31 of the current year was $30.50 per share. - The book value of Company B's net assets was $208 million. - The fair value of Company B's depreciable assets exceeded their book value by $32 million. These assets had an average remaining useful life of eight years. - The remainder of the excess of the cost of the investment over the book value of net assets purchased was attributable to goodwill Required: Complete the table below and prepare the appropriate joumal entries related to the investment during the current year. Complete the table below. Note: Enter your answers in millions, (i.e., 10,000,000 should be entered as 10). Journal entry worksheet 5 Record the investment in Company B shares. Note: Enter debits before credits. Journal entry worksheet 5 Record the investor's share of net income. Note: Enter debits before credits. Journal entry worksheet