I am having trouble with Dec 31 (Record fair value adjustment at year end) and May 30 (Record the collection of interest). I dont need the other journal entries I only need these two I've posted this question 4 times already and all the answers that they gave me are all wrong for these two journal entries. I would really appreciate it thanks.

The following are the non-strategic investment transactions of Wiki Garden Tool Inc. Assume each bond acquired is purchased with the intention to actively trade. 2020 Feb. 1 Paid $121,000, plus $200 in transaction fees to purchase a $125,000, four-year, 3.5% bond payable of Capital Inc. dated Feb. 1. Interest is paid semiannually beginning August 1. Mar. 29 Bought 101,000 common shares of Regina Inc. for a total of $86,456, plus paid an extra $500 for transaction fees. May 7 Regina Inc.'s board of directors declared a total dividend of $526,000 regarding the total 3,500,000 shares issued and outstanding. The date of record is May 30, payable June 15. June 1 Paid $140,000 including $500 in transaction fees to purchase a five-year, 6.5%, $137,000 bond payable of Yates Corporation. Interest is paid annually each May 30. 15 Received a cheque regarding the dividends declared on May 7. Aug. 1 Received a cheque from Capital Inc. regarding semiannual interest. 1 Sold the Capital Inc. bond at 98. 17 Purchased 76,000 Tech Inc. common shares at $6.20 plus $400 in transaction fees. Dec. 1 Sold 76,000 of the Regina Inc. shares at $0.95 and incurred $250 in transaction fees. 31 Accrued interest on the Yates bond. Fair values of the equity securities on this date were Regina, $1.00; Tech Inc., $5.60. Assume that the carrying value of the Yates bond was equal to its fair value. 2021 May 30 Received a cheque from Yates Corporation regarding annual interest. Prepare entries to record the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations and round your final answers to the nearest whole dollar.)