Required information [The following information applies to the questions displayed below.] On January 2, 2021, Sanborn Tobacco Inc. bought 5\% of Jackson Industry's capital stock for $106 million. Jackson Industry's net income for the year ended December 31,2021 , was $136 million. The fair value of the shares held by Sanborn was $130 million at December 31, 2021. During 2021, Jackson declared a dividend of $76 million. Assume that Sanborn sold the stock on January 2, 2022 for $142 million. Prepare the journal entries Sanborn would use to record he sale. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your nswers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Journal entry worksheet 2. Record the entry to adjust to fair value on the date of sale. Note: Enter debits before credits