I just need help on this last entry it keeps telling me those entries are incorrect and I cannot figure out the numbers either thank you!

! Required information [The following information applies to the questions displayed below.) Mead Incorporated began operations in Year 1. Following is a series of transactions and events involving its long-term debt investments in available-for-sale securities. Year 1 January 20 Purchased Johnson & Johnson bonds for $27,000. February 9 Purchased Sony notes for $61,290. June 12 Purchased Mattel bonds for $47,000. December 31 Pair values for debt in the portfolio are Johnson & Johnson, $31,300; Sony, $50,250; and Mattel, $56,050. Year 2 April 15 sold all of the Johnson & Johnson bonds for $30,000. July 5 Sold all of the Mattel bonds for $40,400. July 22 Purchased Sara Lee notes for $16,700. August 19 Purchased Kodak bonds for $19,850. December 31 Fair values for debt in the portfolio are Kodak, $19,600; Sara Lee, $18,500; and Sony, $64,000. Year 3 February 27 Purchased Microsoft bonds for $159,200. June 21 Sold all of the Sony notes for $62,800. June 30 Purchased Black & Decker bonds for $56,900. August 3 Sold all of the Sara Lee notes for $15,600. November i Sold all of the Kodak bonds for $24,700. December 31 Fair values for debt in the portfolio are Black & Decker, $58,500; and Microsoft, $159,900. Journal entry worksheet Fair values for debt in the portfolio are: Black & Decker, $58,500; and Microsoft, $159,900. Note: Enter debits before credits. Debit Credit Date General Journal December 31 Fair value adjustment - AFS Unrealized gain - Equity Record entry Clear entry View general Journal