FF&T Corporation is a confectionery wholesaler that frequently buys and sells securities to meet various investments objectives. The following selected transactions related to FF&T's investment activities during the last two months of 2011. At November 1, FF&T held $48 million of 20-year, 10% bonds of Convenience, Inc., purchased May 1, 2011, at face value. Management has the positive intent and ability to hold the bonds until maturity, FF&T's fiscal year ends on December 31. Nov. 1 Received semianual interest of $2.4 million from the Convenience, Inc. bonds. Dec 1 Purchased 12% bonds of Facsimile Enterprises at their $30 million face value, to be held until they mature in 2024. Semiannual interest is payable May 31 and November 30. 31 Recorded any necessary adjusting entry(s) relating to the investments. The fair values of the investments at December 31 were: Convenience bonds $44.7 million Facsimile Enterprises bonds 30.9 million U.S. Treasury bills 8.9 million Required: Prepare the appripriate journal entry for each transaction or event