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$$s investment activities during the last two months of $2024.$ At November $1,$ FF&T held $$66$ million of $25-$year, $10\%$ bonds of Convenience, Incorporated, purchased May $1,2024,$ at face value. Management has the positive intent and ability to hold the bonds until maturity. FF&T$$s fiscal year ends on December $31.$

November $1$ Received semiannual interest of $$3\mathrm{.}3$ million from the Convenience, Incorporated, bonds.

December $1$ Purchased $12\%$ bonds of Facsimile Enterprises at their $$50$ million face value, to be held until they mature in $2027.$ Semiannual interest is payable May $31$ and November $30.$

December $31$ Purchased U$.$S$.$ Treasury bills to be held until they mature in two months for $$10\mathrm{.}6$ million.

December $31$ Recorded any necessary adjusting entry$($s$)$ relating to the investments.

The fair values of the investments at December $31$ were:

Convenience bonds $ $62\mathrm{.}7$ million

Facsimile Enterprises bonds $50\mathrm{.}7$ million

U$.$S$.$ Treasury bills $10\mathrm{.}6$ million

Required:

Prepare the appropriate journal entry for each transaction or event.