On January 1, 2018, Cumeron inc. bought 30% of the outstanding common stock of Lake Construction Company for $420 million cash At the date of acquisition of the stock, Lake's net assets had a fair value of $800 million. Their book value was $700 million. The difference was attributable to the fair value of Lake's bulldings and its land exceeding book value, each accounting for one-half of the difference. Lake's net income for the year ended December 31, 2018, was \$140 million. During 2018, Lake declared and paid cash dividends of $30 million. The buidings have a remaining life of 5 years. Required: 1. Complete the table below and prepare all approprate journal entries related to the investment during 2018 , assuming Cameron accounts for this investment by the equity method: 2. Determine the amounts to be reported by Cameron. Complete this question by entering your onswers in the tabs below. Determine the amounts to be reported by Cameron. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions, (1.e, 10,000,000 should be entered as 10)