Crane Carecenters Inc. provides financing and capital to the healthcare industry, with a particular focus on nursing homes for the elderly. The following selected transactions relate to bonds acquired as an investment by Crane, whose fiscal year ends on December 31.

Journalize the listed transactions for the years 2020 and 2023. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)

I NEED HELP WITH THE RED ITEMS PLEASE. THANK YOU :)

2020 Jan. 1 Dec. 31 Purchased at face value $1,554,000 of Javier Nursing Centers, Inc., 10-year, 5% bonds dated January 1, 2017, directly from Javier. Accrual of interest at year-end on the Javier bonds. (Assume that all intervening transactions and adjustments have been properly recorded and that the number of bonds owned has not changed from December 31, 2020, to December 31, 2022.) 2023 Jan. 1 Jan. 1 Dec. 31 Received the annual interest on the Javier bonds. Sold $777,000 Javier bonds at 108. Accrual of interest at year-end on the Javier bonds. Date Account Titles and Explanation Debit Credit Jan. 1, 2020 Debt Investments 1554000 Cash 1554000 Dec. 31, 2020 - Interest Receivable 77700 Interest Revenue 77700 Jan. 1, 2023 Cash 77700 77700 Interest Receivable (To record the receipt of annual interest on Javier bonds) Dec. 31, 2023 Cash 839160 Debt Investments 777000 62160 Gain on Sale of Debt Investments (To record the sale of Javier bonds) Dec. 31, 2023 Interest Receivable 77700 Interest Revenue 77700 Assume that the fair value of the bonds at December 31, 2020, was $1,709,400. These bonds are classified as available-for-sale securities. Prepare the adjusting entry to record these bonds at fair value. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31, 2020 Fair Value Adjustment-Available-for-Sale 155400 Unrealized Gain or Loss-Income 155400 Based on your analysis in part (b), show the balance sheet presentation of the bonds and interest receivable at December 31, 2020. Assume the investments are considered long-term. Indicate where any unrealized gain or loss is reported in the financial statements. (Enter account name only and do not provide descriptive information.) Crane Carecenters Inc. Balance Sheet (Partial) December 31, 2020 Current Assets Interest Receivable 777000 Investments Debt Investments, at fair value 1709400 Stockholders' Equity Total Stockholders' Equity