Spring Pharmaceutical paid $160 million on January 2, 2022, for 4 million shares of Carnival Corporation common stock. The investment represents 40% interest in the net assets of Carnival and gave Spring the ability to exercise significant influence over Carnival's operations. Spring received dividends of $1 per share on December 21, 2022, and Carnival reported net income of $60 million for the year ended December 31, 2022. The fair value of Carnival's common stock at December 31, 2022, was $42 per share. The book value of Carnival's net assets was $160 million. The fair value of Carnival's depreciable assets exceeded their book value by $40 million. These assets had an average remaining useful life of 8 years. The remainder of the excess of the cost of the investment over the book value of net assets purchased was attributed to goodwill. [Hint] You may use some the following items for journal entries. Investment-Carnival. Investment revenue. Cash. Interest expense. Fair value adjustment. 3-1. 14 points] What are the amount of goodwill and other assets from this transaction? I 3-2. 18 points] Prepare all appropriate journal entries related to the investment during 2022.