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On January 1, 2022, BrewBeans, a coffee company, perked up its portfolio by purchasing 35% of the outstanding stock of FizzPop, a soda manufacturer, for

On January 1, 2022, BrewBeans, a coffee company, perked up its portfolio by purchasing 35% of
the outstanding stock of FizzPop, a soda manufacturer, for $10 million.
FizzPop fizzed with success, reporting net incomes of $5 million in 2022 and $8 million in 2023.
During 2022 and 2023, FizzPop distributed dividends to all shareholders, including BrewBeans. The dividends amounted to $2 million in 2022 and $3 million in 2023, of which BrewBeans
received 35%. On December 31, 2023, BrewBeans decided to shift its focus and sold its investment in Fizzop
for $12 million. When BrewBeans sells its investment, what amount will they credit (CR.) to the "Investment in
Associates" account? Do not round intermediary answers. Round your final answer to the nearest dollar. Do not use
$ or +/- signs in your final answer. Show your final answer as a number.

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