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I've completed most of the question please help finish the rest, I need help

Ticker Services began operations in Year 1 and holds long-term investments in available-for-sale debt securities. The year-end costs and fair values for its portfolio of these investments follow. Portfolio of available-for-Sale Securities December 31, Year 1 Cost Pair Value December 31, Year 2 $ 12,600 $ 16,500 December 31. Year 3 17.900 26, 100 21,300 December 31, Year 4 32,600 15,300 20,600 Prepare journal entries to record each year-end fair value adjustment for these securities, No Date General Journal Debit 1 Credit December 31, Year Fair value adjustment - AFS Unrealized gain - Equity 3,900 3.000 2 December 31, Year Fair value adjustment. AFS Unrealized gain Equity 8.2003 8,200 3 December 31, Year Fair value adjustment - AFS Unrealized gain - Equity 11,300 11,300 4 December 31, Year Unrealized gain - Equity Fair value adjustment. AFS > 28.700 28,700 Earlsville Company began operations in the current year and had no prior stock investments. The following transactions are from its hort-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 $53 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 Debit Credit 1 July 22 Stock investments Cash 35,200 > 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 27,200 Cash Loss on sale of stock investments Gain on sale of stock investments * O 8,000 35,200 5 October 30 Stock investments Cash 79,500 79,500 6 December 17 Cash 4,500 Dividend revenue 4,500 7 December 31 170,000 Fair value adjustment - Stock Unrealized gain - Income 170,000 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 . f. On October 8, sold 350 shares of Fran Incorporated common stock for $32 cash per share. 9. 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 Debit Credit 1 a. Debt investments - HTM Cash 130,000 130,000 2 b. Stock Investments Cash 18,200 18,200 3 0 132,600 Cash Debt investments - HTM Interest revenue >>> 130,000 2,600 4 d. Debt Investments - Trading Cash 39,000 >> 39,000 on 5 0. 259 Cash Dividend revenue 259 6 1. 11,200 Cash Stock investments Gain on sale of stock investments o 9,100 2,100 7 g Cash 975 Interest revenue 975