Exercise 12-22 (Algo) Equity method; adjustment for depreciation (L012-6, 12-7] Fizer Pharmaceutical paid $84 million on January 2, 2021, for 10 million shares of Carne Cosmetics common stock. The investment represents a 25% interest in the net assets of Game and gave Fizer the abity to exercise significant influence over Came's operations, Fizer received dividends of $1 per share on December 21, 2021, and care reported the income of $56 million for the year ended December 31, 2021 The fair value of Come's common stock at December 31, 2021. was $34.50 per share The book value of Came's net assets was $200 million The fair value of Carnes depreciable assets exceeded their book value by $18 million. These assets had an average remaining useful life of twelve years. * The remainder of the excess of the cost of the westment over the book value of netestets purchased was attributable to goodwill Required: Complete the table below and prepare the appropriate journal entries related to the investment during 2021