Construction Forms Corporation buys securities to be available for sale when circumstances warrant, not to profit from short-term differences in price and not necessarily to hold debt securities to maturity. The following selected trans actions relate to investment activities of Construction Forms whose fiscal year ends on December 31. No investments were held by Construction Forms at the beginning of the year 2016 Mar. 2 Purchased 1 million Platinum Gauges, Inc., common shares for $23 million, including brokerage fees and commissions Apr 12 Purchased $11 million of 10% bonds at face value from Zenith Wholesale Corporation. July 18 Received cash dividends of $4 million on the investment in Platinum Gauges, Inc., common shares Oct. 15 Received semiannual interest of $1 million on the investment in Zenith bonds. Oct. 16 Sold the Zenith bonds for $14 million Nov. 1 Purchased 500,000 LTD International preferred shares for $36 million, including brokerage fees Dec. 31 Recorded the necessary adjusting entry(s) relating to the investments. The market prices of the and commissions investments are $26 per share for Platinum Gauges, Inc., and 564 per share for LTD International preferred shares 2017 Jan. 23 Sold half the Platinum Gauges, Inc., shares for $26 per share. Mar 1 Sold the LTD International preferred shares for $66 per share. Required 1. Prepare the appropriate journal entry for each transaction or event. (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 (i.e., 5.500,000 should be entered as 5.5).) View transaction list Journal entry worksheet 6. 9 .Record the fair value adjustment Type here to