Review the list of transactions above. Then, select the appropriate classification and accounting treatment for each investment listed in the table below. Record each transaction or year-end adjusting entry, using "Investment in bonds" or Investment in equity securities" as the name of the investment accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Enter your answers in millions rounded to 1 decimal place, (i. e., 5,500,000 should be entered as 5.5).) Determine the amounts reported on Sooner's 2021 financial statements: a) BALANCE SHEET: the amounts reported as assets on the balance sheet for investments in equity securities and investments in debt securities (show the total Fair Value Adjustment for equity securities and debt securities) and b) INCOME STATEMENT; the amounts related to investments (show all gains/losses, realized and unrealized, as a single amount called "Net gain (or loss) on investments.