3. At what amount will Tanner-UNF report its investment in the December 31, 2016, balance sheet? (Enter your answer in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50)) Investment million Suppose Moody's bond rating agency downgraded the risk rating of the bonds motivating Tanner- UNF to sell the investment on January 2, 2017, for $320.0 million. Prepare the journal entry to record the sale. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 2 decimal places (i.e., 5,500,000 should be entered as 5.50).) 4. View transaction list Journal entry worksheet Record the sale of the investment by Tanner-UNF Note: Enter debits before credits. Event General Journal Debit Credit Record entry Clear entry View general journal