Federal Semiconductors issued 10% bonds, dated January 1, with a face amount of $770 million on January 1, 2016. The bonds sold for $708,222,420 and mature on December 31, 2032 (20 years). For bonds of similar risk and maturity the market yield was 11%. Interest is paid semiannually on June 30 and December 31. Federal determines interest at the effective rate. Federal elected the option to report these bonds at their fair value. On December 31, 2016, the fair value of the bonds was $690 million as determined by their market value in the over-the-counter market. Assume the fair value of the bonds on December 31, 2017 had risen to $696 million.

table is completed and is correct.

1. & 2.

Prepare the journal entry to adjust the bonds to their fair value for presentation in the December 31, 2016 and on December 31, 2017, balance sheet. Federal determined that one-half of the increase in fair value was due to a decline in general interest rates. (Enter your answers in whole dollars. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

I only need help with the last journal entry (#6), the general journal titles are correct, all three are used so i need help getting the last two remaining values, please and thank you.

Cash Interest Paid Bond Interest Expense Increase in Balance Carrying Value Fair Value Unrealized Holding Gain (loss) Semiannual Interest Period-End 01/01/2016 06/30/2016 12/31/2016 06/30/2017 12/31/2017 $ $ 690,000,000 $ $ 708,222,420 708,674,653 709,151,759 709.655,106 710,186, 137 $ 38,500,000 38,500,000 38,500,000 38,500,000 19,151,759 $ 38,952 233 38,977,106 39,003,347 39,031,031 452,233 477,106 503,347 531,031 $ 696,000,000 $ (4.965,622) Bonds Payable Fair Value Adjustment Net Liability (FMV) 01/01/2016 06/30/2016 12/31/2016 708,222,420 01/01/2016 452,233 06/30/2016 477,106 12/31/2016 709,151,759 503,347 06/30/2017 531,031 12/31/2017 710,186,137 $ 19,151,759 19,151,759 $ 690,000,000 06/30/2017 12/31/2017 (4,965,622) 14,186,137 $ 696,000,000 Journal entry worksheet