Elis Transport Company acquired 1.4 million shares of stock in L\&K Corporation at $66 per share. They are reported by Ellis at "fair value through net income." EXis sold 400,000 shares at $68, received a 10% stock dividend, and then later in the year sold another 400,000 shares at $65. Hint: There is no entry for the stock dividend, but a new investment per share must be calculated for use later when the shares are sold. Required: Prepare journal entries to record these transactions. (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).)