cannot get this value right. it is not 12 or 21

3. Prepare any additional Journal entry necessary for Tanner-UNF to report its Investment in the December 31, 2018, balance sheet. 4. Suppose Moody's bond rating agency downgraded the risk rating of the bonds motivating Tanner-UNF to sell the Investment on January 2, 2019, for $200 million. Prepare the journal entries to record the sale. Complete this question by entering your answers in the tabs below. Req 1 and 2 Req 3 Req 4 Suppose Moody's bond rating agency downgraded the risk rating of the bonds motivating Tanner-UNF to sell the investment on January 2, 2019, for $200 million. Prepare the journal entries 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 1 decimal place, (l.e., 5,500,000 should be entered as 5.5)-) Show less A View transaction list Journal entry worksheet Record the entry to adjust the fair value. Note: Enter debits before credits. Credit Debit General Journal Event 21.0 Unrealized holding loss-NI 21.0 Fair value adjustment Next > 2 of 3