Required information [The following information applies to the questions displayed below]] On January 2, 2021. Sanborn Tobacco inc bought 10% of Jackson Industry's capital stock for \$108 million. Jackson Industry's net income for the year ended December 31, 2021, was $138 million. The fair value of the shares held by Sanborn was $134 million at December 31, 2021. Duning 2021, Jockson deciared a dividend of $78 million. 2. Assume that Sanborn sold the stock on January 2, 2022 for $146 million. Prepare the journal entries Sodborn would use to record the sole. (if no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place (Le., 5,500,000 should be entered as 5.5).) Journal entry worksheet Journal entry worksheet Record the entry to adjust to fair value on the date of sale. Note: Enter debits before credits. Journal entry worksheet Record the sale of stock on January 2,2022 for $146 million. Note: Enter debits before credits