On November $3,202,$ PRD Corporation acquired $2$ JRS Company bonds $($ $$1,000$ face value$)$ at a cost of $105.$ PRD classifies them as

available$-$for$-$sale securities$.$ On this same date, PRD decides to hedge against a possible decline in the value of the securities by

purchasing, at a cost of $$100,$ an at$-$the$-$money put option to sell the $2$ bonds at $105.$ The option expires on March $3,20$X$3.$ The fair

values of the investment and the options follow:

Required:

a$.$ Prepare the entries required on November $3,202,$ to record the purchase of the JRS bonds and the put options.

b$.$ Prepare the entries required on December $31,202,$ to record the change in intrinsic value and time value of the options, as well as

the revaluation of the available$-$for$-$sale securities$.$

c$.$ Prepare the entries required on March $3,203,$ to record the exercise of the put option and the sale of the securities at that date.

Record the increase in intrinsic value of put options to current earnings.

Record the decrease in fair value of hedged available$-$for$-$sale securities to

current earnings, in accordance with ASC $815.$

Record the decrease in the time value of the options. The options have now

expired.

Record the entry to exercise the put option and sell securities at option price of

$105.$

NOTE: I have most of the accounts right $($not all, especially #$4)$ and have not been able to calculate the numbers for the journal entries. I only need help with the $4$ journal entries for part c