First Bank has some question as to the tax-free nature of $6 million of governmental bonds held in its investment portfolio. This amount is excluded from First Bank's taxable income of $90 million. Management has determined that there is a 65% chance that the tax-free status of this entire amount of interest can't withstand scrutiny of taxing authorities. Assuming a 25% tax rate, what amount of income tax expense should the bank report? (Enter your answer in millions rounded to 2 decimal place (i.e., i.e., 5,500,000 should be entered as 5.50).) Income tax expense million In 2021, the Barton and Barton Company changed its method of valuing inventory from the FIFO method to the average cost method. At December 31, 2020, B & B's inventories were $31.8 million (FIFO). B & B's records indicated that the inventories would have totaled $23.7 million at December 31, 2020, if determined on an average cost basis. Ignoring income taxes, what journal entry will B & B use to record the adjustment in 2021? (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 Record the change in inventory methods. Note: Enter debits before credits. Event General Journal Debit Credit 1