On January 1, 2021, Cameron Inc. bought 10% of the outstanding common stock of Lake Construction Company for $100 million cash, giving Cameron the ability to exercise significant influence over Lake's operations. At the date of acquisition of the stock, Lake's net assets had a fair value of $600 million. Its book value was $500 million. The difference was attributable to the fair value of Lake's buildings and its land exceeding book value, each accounting for one-half of the difference. Lake's net income for the year ended December 31, 2021, was $100 million. During 2021, Lake declared and paid cash dividends of $20 million. The buildings have a remaining life of 5 years. Required: 1. Complete the table below and prepare all appropriate journal entries related to the investment during 2021, assuming Cameron accounts for this investment by the equity method. 2. Determine the amounts to be reported by Cameron. Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Calculation Required 1 GJ Required 2 Complete the table below. (Enter your answers in millions, (i.e., 10,000,000 should be entered as 10)). Complete this question by entering your answers in the tabs below. Required 1 Calculation Required 1 GJ Required 2 Complete the table below. (Enter your answers in millions, (i.e., 10,000,000 should be entered as 10)). ($ in millions) Cost Investee Net Assets Ownership Interest Net Assets Purchased Difference Attributable to: $ 100 Fair Value Lake Construction's assets Book Value Lake Construction's assets % = $ 0 % = $ 0 Depreciation adjustment: Investment revenue Years < Required 1 Calculation Adjustment Required 1 GJ >