On January 1, 2021, Cameron Inc. bought 20% of the outstanding common stock of Lake Construction Company for $400 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 $700 million. Its book value was $600 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 $200 million. During 2021, Lake declared and paid cash dividends of $30 million. The buildings have a remaining life of 10 years. Determine the amounts to be reported by Cameron. (Amounts to be deducted, including losses and cash outflows, sh indicated with a minus sign. Enter your answers in millions, (i.e., 10,000,000 should be entered as 10).) ($ in millions) a. Investment in Cameron's 2021 balance sheet b. Investment revenue in the income statement c. Investing activities in the statement of cash flows