Just need help with part (b).

Equity Method with Basis Differences

On January 2, 2011, Best Beverages acquired 45 percent of the stock of Better Bottlers for $40 million in cash. Best Beverages accounts for its investment using the equity method. At the time of acquisition, Better Bottlers' balance sheet was as follows (in millions):

Better Bottlers Balance Sheet January 2, 2011
(in millions)
Assets
Current assets	$30
Property and equipment, net	415
Patents and trademarks	170
Total assets	615
Liabilities and equity
Current liabilities	50
Long-term debt	535
Total liabilities	585
Capital stock	14
Retained earnings	16
Total equity	30
Total liabilities and equity	$615

At the date of acquisition, valuation of Better Bottlers' assets and liabilities revealed that its reported patents and trademarks (10-year life) had a fair value of $180 million and it had unrecognized brand names (15-year life) worth $9 million.

Several years later, Better Bottlers' December 31, 2014 retained earnings balance is $35 million. For 2014, it reported net income of $3 million and paid $750,000 in dividends.

For all answers below, enter the complete figures using all zeros. For example, $1 million should be entered as 1,000,000.

(a) Prepare the 2014 entries to report the above information on Best Beverages' books.

Note: Enter answers using all zeros. Do not abbreviate in millions or thousands.

General Journal
Description	Debit	Credit
AnswerCashInvestment in Better BottlersInterest expenseLoss on hedging	Answer 630000	Answer
AnswerCashEquity in net income of Better BottlersGain on hedgingInterest expense	Answer	Answer 630000
To accrue earnings of the investee.
AnswerCashInterest expenseInvestment in swapsLoss on hedging	Answer 337500	Answer
AnswerCashInvestment in Better BottlersGain on hedgingInterest expense	Answer	Answer 337500
To record receipt of declared dividends.

(b) Calculate the Investment in Better Bottlers balance, reported on Best Beverages' December 31, 2014 balance sheet.

Note: Enter answers using all zeros. Do not abbreviate in millions or thousands. $Answer 43,420,000 (this is incorrect please solve for part b.