You are a Fixed Income Trader and you bought 364-day $10,000,000.00 worth of Treasury Bills from the primary auction at 5.00%. After six months, you decided to sell the same securities with the remaining maturity of 182-days to the secondary market at 4.25%. Compute for both the total purchase price and selling price, the trading gain, and interest income . Then, prepare the accounting entries for the purchase and sale transactions.