Please be as detailed as possible

Winnie Corporation was organized on January 1, 2022. It is authorized to issue 100,000 sibrtansactions occurred stock with a stated value of $4 per share. The following select equity, debt and invest during the first year of operations. Jan. 15 Issued 30,000 shares of common stock for cash at $7 per share. Feb. 1 Issued $1,000,000,10$5,5-year bonds at 100 . Mar. 8 Purchased 6,000 shares of Wes Corporation common stock ( 6% interest) for $240,000 cash. Apr. 15 Purchased 6,000 shares of common stock for the treasury at $42,000. May 1 Purchased 100,$1,0009% Jenny bonds for $100,000. Interest is payable semiannually on May 1 and November 1 . 4 Sold 4,000 shares of treasury stock for $36,000. 15 Issued 10,000 shares of common stock for cash at $10 per share. 17 Sold the remaining 2,000 shares of treasury stock for $8,000. 19 Declared a cash dividend of $2 per share to stockholders on record on May 31. Jun. 15 Paid the $2 cash dividend. Sept. 1 Purchased 40,000 shares of JW Company common stock for $600,000 ( $15 per share). This represents 30% of JW's outstanding shares. Oct. 1 Sold 4,000 shares of Wes Corporation Common Stock for $168,000. Nov. 1 Received the semiannual interest on the Jenny bonds. 2 Declared a 10% stock dividend to stockholders of record on November 15, distributable Nov. 30. On Nov. 2, the market price of the stock was $8 per share. 5 Wes Corporation declared and paid a $25,000 cash dividend. 28 JW Company declared and paid a cash dividend of $50,000. 30 Issued the shares for the stock dividend. Dec. 31 Wes Corporation reported net income of $150,000. The market price of Wes was $38 per share. 31 The Jenny Company Bonds had a fair value of $103,000. 31 JW Company reported a net income of $200,000 for the year. 31 Accrued interest expense on the bonds. 31 Accrued interest revenue on the bonds. Instructions: Journalize the above transactions. Prepare the adjusting entries at December 31,2022 , to report the investment securities at fair value. All securities are considered to be short-term, except for the JW Company commn stock