On January 1, 2021, Cameron Inc. bought 20% of the outstanding common stock of Lake Construction Company for $300 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 $900 million. Its book value was $800 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 $150 million. During 2021, Lake declared and paid cash dividends of $30 million. The buildings have a remaining life of 10 years. Complete the table below. (Enter your answers in millions, (i.e., 10,000,000 should be entered as 10)). ($ in millions) Cost Fair Value Lake Construction's assets Book Value Lake Construction's assets Investee Net Assets Ownership Interest Net Assets Purchased Difference $ 300 X %= X %= Attributable to: Depreciation adjustment: Investment revenue Years 11 Adjustment