PART B please

Assume that the fair value of the bonds at December 31, 2022, was \$2,693,900. These bonds are classified as availabie-foc-sale securities, Prepare the adjusting entry to record these bonds at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter o for the amounts.) Sheridan Carecenters Inc, provides financing and capital to the healthcare industry, with a particular focus on nursing homes for the elderly. The following selected transactions relate to bonds acquired as an investment by Sheridan, whose fiscal year ends on December 31. 2022 Jan. 1 Purchased at face value $2,449,000 of Javier Nursing Centers, Inc., 10-year, 5% bonds dated January 1, 2022, directly from Javier. Dec 31 Accrual of interest at year-end on the Jwier bonds. Assume that ail intervening transactions and adjustments have been properly recorded and the number of bonds owned has not changed from December 31, 2022, to December 31, 2024. Journalize the listed transactions for the years 2022 and 2025. (Record entries in the order displayed in the problem statement. List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) (To record the sale of Javier bonds) lec31,2025: Ghareat Acwn:u