FF\&T Corporation is a confectionery wholesaler that frequently buys and sells securities to meet various investment objectives. The following selected transactions relate to FF\&T's investment activities during the last two months of 2021 . At November 1, FF\&T held $60 million of 30 -year, 8% bonds of Convenience, Inc., purchased May 1, 2021, 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 semiannual interest of $2.4 million from the Convenience, Inc., bonds. Dec. 1 Purchased 10x bonds of Facsimile Enterprises at their $48 million face value, to be held until they mature in 2024 . Semiannuli interest is payable May 31 and Novesber 30. 31 Purchased U.S. Treasury bills to be held until they mature in two months for $10.4 million. 31 Recorded any necessary adjusting entry(s) relating to the investments. The fair values of the investments at December 31 were: Required: 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 (1.e., 5,500,000 should be entered as 5.5).)