Complete this question by entering your answers in the tabs below. Req 1 and 2 Reg 3 Req 4 Suppose Moody's bond rating agency downgraded the risk rating of the bonds motivating Tanner-UNF to sell th 2, 2022, for $180 million. Prepare the journal entries necessary to record the sale, including updating the fair- recording any reclassification adjustment, and recording the sale. (If no entry is required for a transaction/ever required" in the first account field. Enter your answers in millions rounded to 1 decimal place, (i.e., 5,500,000 5.5).) View transaction list Journal entry worksheet Record the sale of the investment by Tanner-UNF