The fair value of Wallis, Incorporated$$s depreciable assets exceeds their book value by $$110$ million. The assets have an average remaining useful life of $15$ years and are being depreciated by the straight$-$line method. Park Industries buys $45\%$ of Wallis$$s common shares.

When Park adjusts its investment revenue and the investment by the equity method, how will the situation described affect those two accounts?

Note: Enter your answer in millions rounded to $2$ decimal places $($i$.$e$.,3,300,000$ should be entered as $3\mathrm{.}30).$