Exercise $12-22($Algo$)$ Equity method; adjustment for depreciation LO$12-6,12-7$ Fizer Pharmaceutical paid $$82$ million on January $2,2024,$ for $2$ million shares of Care Cosmetics common stockThe investment represents a $20\%$ Interest in the net assets of Carne and gave Fizer the ability to exercise significant influence over Carne's operations Fizer received dividends of $$1$ per share on December $21,2024,$ and Came reported net income of $$45$ million for the year ended December $31,2024.$ The fair value of Carne's common stock at December $312024,$ was $$32\mathrm{.}50$ per share The book value of Carne's net assets was $$210$ million The fair value of Carne's depreciable assets exceeded their book value by $$35.$ These assets had an average remaining useful life of seven 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 $2024$