Company A paid $81 million on January 2 of the current year for 3 million shares of Company B's common stock. The investment represents a 20% 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 $2 per share on December 21 of the current year, and Company B reported net income of $40 million 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 $31.50 per share. - The book value of Company B's net assets was $205 million. - The fair value of Company B's depreciable assets exceeded their book value by $45 million. These assets had an average remaining useful life of nine 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 journal entries related to the investment during the current year.. Complete this question by entering your answers in the tabs below. Complete the table below. Note: Enter your answers in millions, (i.e., 10,000,000 should be entered as 10). View transaction list 1 Record the investment in Company B shares. 2 Record the investor's share of net income. 3 Record the cash dividends. 4 Record the depreciation adjustment. 5 Record the fair value adjustment at year-end. Note : = journal entry has been entered Record entry Clear entry View general journal