The fair value of Wallis, Inc.'s depreciable assets exceeds their book value by $80 million The assets have an average remaining useful life of 20 years and are being depreciated by the straight-line method. Park Industries buys 40% 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? (Enter your answers in millions (i.e.. 10.000,000 should be entered as 101)