I'm finding a hard time dealing with Accumulated OCI. Could you help me step by step please.

. . . . e . . . . . The Janjua Company had the following account balances at 1/1/18: Common Stock $65,000 Treasury Stock (at cost) 20,000 Paid-in-Capital in Excess of Par 82,000 Investments in AFS Debt Securities 38,000 Accumulated OCI on Debt Securities 500 debit Retained Earnings 13,400 On that date, the FVA account was at its proper balance. There were no sales or purchases of Common Stock or Investments during 2018. Prior to any adjusting journal entries related to the investments, 2018 Net Income was $10,600. No other transactions affecting Retained Earnings occurred. Fair Value of the Investments at 12/31/2018 was $40,000. Required: (a) Prepare the 12/31/18 journal entry to adjust the investment to fair value. Required: (b) Prepare the complete 12/31/18 Equity section of the balance sheet. The following information relates to the HTM debt securities investments of Kiran Company during 2018: a. February 1: The company purchased 10% bonds of Tempe Co. having a par value of $150,000 at 102 plus accrued interest. Interest is payable on March 1 and September 1. Maturity date is 3/1/21 b. March 1: Semiannual interest is received, and amortization is updated. C. April 1: 10% bonds of Flagstaff were purchased. The bonds had a par value of $90,000 and were purchased at 97 plus accrued interest. Interest dates are Jan 1 and July 1. Maturity date is 7/1/21. d. July 1: Semiannual interest is received, and amortization updated for the Flagstaff bonds. e. September 1: Semiannual interest is received, and amortization updated for the Tempe bonds. 1. Required: a) Prepare journal entries for all dates. Present journal entries for all items in order (a through e). Use straight-line amortization. Don't use separate accounts for discounts and premiums; instead, net them into the Investments account