Pace acquired Saber on January 1, 2021, attributing its $350 million excess of acquisition cost over book value to identifiable intangible assets valued at $100 million, with a 5-year life, and to goodwill. At that time Saber's shareholders' equity was $2,500 million. It is now December 31, 2022, and consolidation entries are prepared. The investment account balance on January 1, 2022 was $3,000 million. Saber reported net income of $200 million in 2022. Goodwill is not impaired in either year, and Saber does not declare dividends. Required a. What was Saber's 2021 reported net income? $ 300 x million b. What was Saber's shareholders' equity on January 1, 2022? $ 2,670 million c. Calculate Pace's equity in net income of Saber for 2022, using the complete equity method. $ 2,500 x million d. Prepare the eliminating entries needed to consolidate Pace and Saber at December 31, 2022. Enter answers in millions. Ref. Description (C) Equity in net income of Saber Debit Credit 0x 0 Investment in Saber 0x (E) Shareholders' equity-Saber 2,670 0 Investment in Saber 0 2,670 (R) Goodwill 0x Identifiable intangibles 0 x Investment in Saber 0 0 x (O) Amortization expense 0 x 0 Identifiable intangibles 0 0 x