can i get some help with wrong answers in C and D please

On July 1, 2020, West Company purchased for cash, twelve $10,000 bonds of North Corporation at a market rate of 6%. The bonds pay 5% interest, payable on a semiannual basis each July 1 and January 1, and mature on July 1, 2023. The bonds are classified as trading securities. The annual reporting period ends December 31. Assume the effective interest method of amortization of any discounts or premiums. Ignore income taxes. Amortization Schedule Journal Entries in 2020 Journal Entries in 2021 b. Record the entry for the purchase of the bonds by West Company on July 1, 2020. C. Record the adjusting entries by West Company on December 31, 2020 to accrue interest revenue and record the unrealized gain or loss. The fair value of the bonds on December 31, 2020, was $124,500. Note: List multiple debits or credits (when applicable) in alphabetical order. Note: Round each amount to the nearest whole dollar. Date Account Name Dr. Cr. b. Jul. 1, 2020 Investment in TS 116,750 0 . Cash 0 116,750 ~ C. Dec. 31, 2020 Interest Receivable 3,000 0 Investment in TS . 503 0 Interest Revenue A 0 3,503 To accrue interest revenue 116,750 x 0 Dec. 31, 2020 Fair Value Adjustment--TS Unrealized Gain or Loss-Income To record unrealized gain or loss 0 503 X Amortization Schedule Journal Entries in 2020 Journal Entries in 2021 d. Record the receipt of interest on January 1, 2021. e. Record the sale of all of the bonds on January 2, 2021, for $124,500. f. Record the adjustment to the Fair Value Adjustment account on December 31, 2021, assuming no additional TS investments. Note: List multiple debits or credits (when applicable) in alphabetical order. Note: Round each amount to the nearest whole dollar. Dr. Cr. 3,000 0 0 3,000 Date Account Name d. Jan. 1, 2021 Cash Interest Receivable e. Jan. 2, 2021 Cash Fair Value Adjustment--AFS Unrealized Gain or Loss-Income f. Dec. 31, 2021 N/A A 124,500 - X 0 120,000 x 4,500 x X 0 0 x 0 X X N/A 0 0 x