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&€™s investment activities during the last two months of 2013. At November 1, FF&T held $48 million of 20-year, 10% bonds of Convenience, Inc., purchased May 1, 2013, 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 12% bonds of Facsimile Enterprises at their $30 million face value, to be held until they mature in 2026. Semiannual interest is payable May 31 and November 30.
31 Purchased U.S. Treasury bills that mature in two months for $8.9 million.
31 Recorded any necessary adjusting entry(s) relating to the investments.  
The fair values of the investments at December 31 were:  
Convenience bonds .......$44.7 million
Facsimile Enterprises bonds .... 30.9 million
U.S. Treasury bills ...............................8.9 million

Required
Prepare the appropriate journal entry for each transaction or event. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place.
a. Received semiannual interest of $2.4 million from the Convenience, Inc., bonds.
b. Purchased 12% bonds of Facsimile Enterprises at their $30 million face value, to be held until they mature in 2026. Semiannual interest is payable May 31 and November 30.
c. Purchased U.S. Treasury bills that mature in two months for $8.9 million.
d. Recorded any necessary adjusting entry(s) relating to theinvestments.

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ate General Journal Debit Credit