I just keep missing something if anyone can help me with my mistake. Thank you

aded Exercises Tanner-UNF Corporation acquired as a long-term investment $180 million of 7% bonds, dated July 1, on July 1, 2018, Company management has the positive intent and ability to hold the bonds until maturity, but when the bonds were acquired Tanner-UNF decided to elect the fair value option for accounting for its investment. The market interest rate yield was 9% for bonds similar risk and maturity. Tanner-UNF paid $150 million for the bonds. The company will receive interest semiannually on June 30 and December 31. As a result of changing market conditions, the fair value of the bonds at December 31, 2018, was $160 million. Required: 1. How would this investment be classified on Tanner-UNFs balance sheet 2 to 4. Prepare the journal entry to record Tanner-UNF's investment in the bonds on July 1, 2018, interest on December 31, 2018, at the effective rate and fair value changes as of December 31, 2018 5. At what amount will Tanner-UNF report its investment in the December 31, 2018, balance sheet? 6. Suppose Moody's bond rating agency downgraded the risk rating of the bonds motivating Tanner-UNF to sell the investment on January 2, 2019, for $130 million Prepare the journal entry to record the sale Complete this question by entering your answers in the tabs below Req 1 Req 2 to 4 Req 5 eq Suppose Moody's bond rating agency downgraded the risk rating of the bonds motivating Tanner-UNF to sell the investment on January 2, 2019, for $130 million. Prepare the journal entry to record the sale. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 2 decimal places (l.e., 5,500,000 should be entered as 5.50)) Show lessA View transaction list Journal entry worksheet Record the sale of the bonds on January 2, 2019. Note: Erter debits before credits