I don't understand how to come up with the 700 gain and the 3200 for the market value adjustment. Please explain how to arrive at these numbers. Thanks

Journalize the following transactions for the Adams Corporation relating to investments: 4/1 Share 6s, Purchased 30 10%, $1,000 2-year Wiz-Bang Corporation bonds (HTM) 30 - 5/1 Purchased 50 shares of Google stock at $1,300 per share (AFS) So shares 300 365.000 9/30 Received semiannual interest on Wiz-Bang Corporation bonds 10/15 Received $120/share cash dividend from Google so Shores 12 . Loo 11/20 Sold 10 shares of Google stock for $1,370 per share Share 10 shares 11370 12/31 Adjusted the accounts for the accrual of interest on the Wiz-Bang Corporation bonds 12/31 Reported fair market value of Google stock at $1,380 per share (for financial statements) . 40 shares 1300 55200 65ooo-13760-51300 2 years later share 4/1 Received the proceeds of the Wiz-Bang Corporation bonds, end of term; all interest has been received Share n bonds 13700 Credit 30,000 VVU 165.000 Tisoo Date Accounts wiz Bana Debit 4/1 Debt Investments -HIM 30.000 Cash 9oque 15/1 stock Investment (AFS 65.000 I Cash OR 19130 Cash 1500 Interest Revenue 10/15 Cash Dividend Revenue 111820 Cash salt of st 13,700 hv. main on sau Of St / V Stoch Investment-AFS 112131 Interest Receivable 750 Interest hevenue - 12/31/Cash Market Value Adi 51300 Loss on sale of stock Invest, 3900 6ooo ! tod 13,000 750 T 3200 5200 471 Cash 30,00 Debt Investments HTM 30,000