On January 1, 2024, Cameron Incorporated bought 30% of the outstanding common stock of Lake Construction Company for $600 million cash, giving Cameron the ability to exercise significant influence over Lakes operations. At the date of acquisition of the stock, Lake's net assets had a fair value of $800 million. Its book value was $700 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. Lakes net income for the year ended December 31, 2024, was $300 million. During 2024, Lake declared and paid cash dividends of $20 million. The buildings have a remaining life of 5 years. Required: Complete the table below and