Turner Company owns 35% of the outstanding stock of ICA Company. During the current year, ICA paid a $4 million cash dividend on its common shares. What effect did this dividend have on Turner's 2021 financial statements? (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). If there is no effect to an element of the financials statements, select "No effect".) Answer is not complete. Balance sheet: Cash $ 1.4 million No effect million Income statement: Dividend revenue X $ 1.4 X million