VV (formerly ValueVehicle, Inc.) is an American electric vehicle and clean energy company. VV's current products include electric cars (the Model 100, Model 101, and Model 102). VV was founded in July 2008. After 12 years in the market, VV earned its fame as the electric passenger car manufacturer, with a market share of 14% of the plug-in segment and 21% of the battery-electric part. VV started its IPO in 2012 and became a public company, and it has 2 million outstanding shares. The stock market price is $100 per share on December 1, 2021. The primary financial statutes (on December 1, 2021) are illustrated as follows: Total assets: $2 billion. Current assets: $50 million (including finished products inventory $30 million). Long-term liability: $50 million. Current liability: $10 million. Common stock: $10 million (VV has no dilutive shares, bonds, or preferred shares). The profit target in 2021 is to earn $10 million net income, which also means that the targeted EPS is $5 per share. By November 30, 2021, VV has achieved $8 million net income (after tax and interest). To achieve the targeted goal, VV needs to have a two million dollar net income (after tax and interest deduction, the income tax rate is 21%) in the last month of 2021. The transactions of this month are illustrated as follows. Your team is required to record the transactions in December 2021 based on your professional judgment.

If your net income from the computation above is less than $2 million, you cannot meet the market expectation. You are required to explore possible solutions to help achieve this goal. Please propose one potential accounting-related business activity to meet your goal. The proposed solution needs to comply with the official regulations from GAAP, SEC, etc. Please explain your proposed transaction and present the journal entry for your transaction.