Can please get your help to resolve this problem? I can not get ahold of it.

1. The Janjua Company had the following account balances at 1/1/16: Common Stock Treasury Stock (at cost) Paid-in-Capital in Excess of Par Investments in AFS Equity Securities FVA (AFS) Retained Earnings $75,000 15,000 150,000 35,000 1,500 debit 25,000 On that date, the Accumulated OCI account was at its proper balance. There were no sales or purchases of Common Stock of Investments during 2016. Prior to any adjusting journal entries related to the investments, 2016 Net Income was $7,600. No other transactions affecting Retained Earnings occurred. Fair Value of the Investments at 12/31/2016 was $33,700. Required: (a) Prepare the 12/31/16 journal entry to adjust the investment to fair value. (b) Prepare the 12/31/16 Equity section of the balance sheet. 2. The following information relates to the debt securities investments of Kiran Company during 2016: a. January 1: The company purchased 9% bonds of Tempe Co. having a par value of $150,000 at 101 plus accrued interest. Interest is payable March 1 and September 1. Maturity date is 9/1/17 b. March 1: Semiannual interest is received and amortization is updated. c. July 1: 8% bonds of Flagstaff were purchased. The bonds had a par value of $72,000 and were purchased at 97 plus accrued interest. Interest dates are May 1 and November 1. Maturity date is 11/1/17. d. September 1: Semiannual interest is received and amortization updated for the Tempe bonds. e. November 1: Semiannual interest is received and amortization updated for the Flagstaff bonds. f. December 31: Interest is accrued and amortization updated for both set of bonds. Required: a) Prepare journal entries for all dates. Present journal entries for the Tempe bonds (a, b, d, f), then journal entries for the Flagstaff bonds (c, e, f). No explanations or supporting computations are required. Use straight-line amortization. When computing amortization, round the monthly amortization amounts to the nearest cent. However, journal entry amounts can be rounded to the nearest dollar