On July $1,2024,$ Li$-$Ma Industries issued nine$-$month notes in the amount of $$600$ million. Interest is payable at maturity.

Required:

Determine the amount of interest expense that should be recorded in a year$-$end adjusting entry under each of the following independent assumptions:

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10.)$

$\backslash$table$[[$Fiscal Year End:,Principal $($million$),\backslash$times $,\backslash$table$[[$Interest$],[$Rate$]],,\backslash$times $,$Time,$=,$Interest Expense$],[$December $31,2024,$$$,600,\backslash$times $,10,\%,\backslash$times $,,=,$million$],[$September $30,2024,$$$,600,\backslash$times $,8,\%,\backslash$times $,,=,$million$],[$October $31,2024,$$$,600,\backslash$times $,10,\%,\backslash$times $,,=,$million$],[$January $31,2025,$$$,600,\backslash$times $,6,\%,\backslash$times $,,=,$million$]]$