On January 1,2018 , Cameron Inc. bought 20% of the outstanding common stock of Lake Construction Company for $380 million cash. At the date of acquisition of the stock, Lake's net assets had a fair value of $900 million. Their book value was $800 million. The difference was attributable to the fair value of Lake's buildings and its land exceeding book value, each accounting for one-half of the difference. Lake's net income for the year ended December 31, 2018, was $190 million. During 2018, Lake declared and paid cash dividends of $25 million. The buildings have a remaining life of 10 years. Required: 1. Complete the table below and prepare all appropriate journal entries related to the investment during 2018 , assuming Cameron accounts for this investment by the equity method. 2. Determine the amounts to be reported by Cameron