I need the answer very fast , please help me , I do not have time , I only have 20 minutes

On December 31, 2021, Pearl Corporation holds debt investments in bonds of three companies: Gold Company: 10%, 3,000,000 par value bonds to yield 11%. Silver Company: 8 %, $1,800,000 par value bonds to yield 10%. Moonlight Company: 9%, $2,000,000 par value bonds to yield 7%. All the three investments in bonds mature January 1, 2025 and pay pay interest semiannually every July 1 and January 1, and all of them are held by Pearl Corporation for trading. The amortized costs for the three debt investments on December 31, 2021, were $2,873,064, $1,721,304, and $2,300,000 respectively. $1,721,304, and $2,300,000 respectively. If the fair values of all the bonds were $2,800,000 for Gold, $1,600,000 for Silver and $2,350,000 for Moonlight, and the previous balance of unrealized gain or loss on December 31, 2020, was $21,384. Required: a) Compute the unrealized gain or loss on December 31, 2021, for each investment and for total, and prepare the necessary adjusting entry. b) Assume that Silver bonds are held-for- collection. Is there any adjustment needed, and what is the adjusting entry if any