I need help with the incorrect parts on these questions.

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Carla Vista Co. receives $354,000 when it issues a $354,000. 10%, mortgage note payable to finance the construction of a building at December 31, 2020. The terms provide for annual installment payments of $59,000 on December 31 Prepare the journal entries to record the mortgage loan and the first two payments. (Round answers to o decimal places, e.g. 15,250. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record Journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Dec 31, 2020 cash 354000 Martine Payable 354000 ec 31, 2021 : Interest Expense 35400 Mortgage Payable 33600 Cash 59000 ec 31,2022 : Mortgage Payable 35400 Interest Experts 23600 59000 1. Crane Cosmetics acquired 15% of the 135,500 shares of common stock of Nevins Fashion at a total cost of $11 per share on March 18, 2020. On June 30, Nevins declared and paid a $53,500 dividend. On December 31, Nevins reported net income of $115,000 for the year. At December 31, the market price of Nevins Fashion was $13 per share. Novak, Inc., obtained significant influence over Rogan Corporation by buying 30% of Rogan's 35,300 outstanding shares of common stock at a total cost of $9 per share on January 1, 2020. On June 15, Rogan declared and paid a cash dividend of $33,900. On December 31, Rogan reported a net income of $87,500 for the year. 2. Prepare all the necessary Journal entries for 2020 for (a) Crane Cosmetics and (b) Novak, Inc. (Credit account tities are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No entry for the account tities and enter o for the amounts.) Account Titles and Explanation Debit Credit Stock Investments 223575 Cash .223575 Cash 8025 Dividend Revenue 8025 Fair Value Adjustment Available for Sale 447150 Unrealized Gain or Loss-Income 447150 Stock Investments 95310 Cash 95310 Cash 10170 Stock Investments 10170 Stock Investments 11250 Unrealized Gain or Loss-Income 11250