On January 1, 2021, Garcia Inc. bought 20% of the outstanding common stock of Weir Company for $260 million cash, giving Garcia the ability to exercise significant influence over Weirs operations. At the date of acquisition of the stock, Weir's net assets had a fair value of $900 million. Its book value was $850 million. The difference was attributable to the fair value of Weir's buildings and its land exceeding book value, each accounting for one-half of the difference. Weirs net income for the year ended December 31, 2021, was $130 million. During 2021, Weir declared and paid cash dividends of $10 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 Garcia accounts for this investment by the equity method. 2. Determine the amounts to be reported by Garcia.