On January 2, 2013, Miller Properties paid $26 million for 1 million shares of Marlon Company's 6 million outstanding common shares. Miller's CEO became a member of Marlon's board of directors during the first quarter of 2013.

The carrying amount of Marlon's net assets was $107 million. Miller estimated the fair value of those net assets to be the same except for a patent valued at $24 million above cost. The remaining amortization period for the patent is 10 years.

Marlon reported earnings of $48 million and paid dividends of $9 million during 2013. On December 31, 2013, Marlon's common stock was trading on the NYSE at $25.5 per share.

Required:

2.	Assume Miller accounts for its investment in Marlon using the equity method. Ignoring income taxes, determine the amounts related to the investment to be reported in its 2013 (Enter your answers in millions. Round your answers to 1 decimal place.):
	a. Income Statement= million b. Balance Sheet= million c. Statement of Cash Flows Operating cash flow= million Is it inflow, no effect or outflow Investing Income= million Is it inflow, no effect or outflow