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need help with both questions please

Exercise 15-13 (Algo) Transactions in held-to-maturity, trading, and stock investments LO P1, P2, P4 a. On February 15, paid $130.000 cash to purchase GM's 90-day short-term notes at par, which are dated February 15 and pay 8% interest (classified as held-to-maturity). b. On March 22, bought 700 shares of Fran Incorporated common stock at $26 cash per share. Cancun's stock investment results in it having an insignificant influence over Fran. c. On May 15, received a check from GMI In payment of the principal and 90 days' interest on the notes purchased in part a. d. On July 30, paid $39,000 cash to purchase MP Incorporated's 7%, six-month notes at par, dated July 30 (classified as trading securities) e. On September 1, received a $0.74 per share cash dividend on the Fran Incorporated common stock purchased in part b. f. On October 8, sold 350 shares of Fran incorporated common stock for $32 cash per share. g. On October 30, received a check from MP Incorporated for three months' interest on the notes purchased in part d. Prepare journal entries to record the above transactions involving both the short-term and long-term investments of Cancun Corporation, all of which occurred during the current year. (Use 360 days in a year. Do not round your intermediate calculations. Round your answers to the nearest whole dollar) No Transaction General Journal 1 Debit a Credit Debt investments - HTM Cash 130,000 130,000 2 b. Stock investments Cash 18,200 18,200 3 C. Cash Debt investments - HTM Interest revenue 132,600 > 130,000 2,600 4 d. Debt Investments - Trading Cash 39,000 39,000 5 e. Cash Dividend revenue 259 259 6 11,200 Cash Stock Investments Gain on sale of stock investments 9 9,100 2.100 O 7 g Cash Interest revenue 975 975 Carlsville Company began operations in the current year and had no prior stock investments. The following transactions are from its short-term stock investments with insignificant influence. Prepare journal entries to record these transactions. On December 31, prepare the adjusting entry to record the fair value adjustment for the portfolio of stock investments July 22 Purchased 1.600 shares of Hunt Corporation at $22 per share. September 5 Received a $2 cash dividend for each share of Hunt Corporation September 27 Purchased 3,300 shares of HCA at $25 per share. October ) sold 1.600 shares of Hunt at $17 per share. October 30 Purchased 1,500 shares of Black & Decker at 553 per share. December 17 Received a $3 cash dividend for each share of Black & Decker. December 31 Pair value of the short-term stock investments is $167,000. No Date General Journal 1 Debit July 22 Credit Stock investments 35,200 Cash 35,200 2 September 05 Cash 3,200 Dividend revenue 3,200 3 September 27 Stock investments > 82.500 Cash 82,500 4 October 03 27200 Cash Loss on sale of stock investments Gain on sale of stock investments 8,000 35,200 X 5 October 30 Stock investments Cash 79,500 79,500 6 December 17 Cash > 4,500 Dividend revenue 4,500 7 December 31 Fair value adjustment - Stock > 170,000 Unrealized gain-Income 170.00