Sarasota Corp. is facing a decision as to whether to purchase 40% of Kyla Corp's shares for $2.20 million cash, giving Sarasota significant influence over the investee company, or 60% of Kyla's shares for $3.30 million cash, making Kyla a subsidiary company. The book value of Kyla's net assets is $5.50 million (assets are $26 million and liabilities are $20.50 million). How will this investment affect Sarasota's statement of financial position if Sarasota acquires a 40% interest, assuming Sarasota applies IFRS? Indicate the immediate effect on Sarasota's total assets, total liabilities, and shareholders' equity. (Enter answers in millions to 2 decimal places, eg. 1.25. Do not leave any answer field blank. Enter 0 for amounts and no effect for effects. If an amount reduces the account balance then enter with negative sign.) Assets SA A million million $ I million Liabilities v $ million $ million $ million