Turner Company owns 45% 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 os 5.5).) Balance sheet million million Income statement Cash Cash surrender value of life insurance Discount on bond investment Dividend revenue