The fair value of Wallis, Inc.s depreciable assets exceeds their book value by $45 million. The assets have an average remaining useful life of 15 years and are being depreciated by the straight-line method. Park Industries buys 30% of Walliss common shares.

When Park adjusts its investment revenue and the investment by the equity method, how will the situation described affect those two accounts? (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)