Turner Company owns 10% of the outstanding stock of ICA Company. During the current year, ICA paid a $5.40 million cash dividend on its common shares. What effect did this dividend have on Turner's 2021 financial statements? (Enter your answers in whole dollars, not in millions. Amounts to be deducted should be indicated with a minus sign. If there is no effect to an element of the financials statements, select "No effect.) Balance sheet: Income statement