please explain its at the end i dont understand

On January 1, 2020, Martinez Company purchased $376,000 worth of 8% bonds of Aguirre Co. for $346,966. The bonds were purchased to yield 10% interest. Interest is payable semi-annually, on July 1 and January 1 . The bonds mature on January 1,2025. Martinez Company uses the effective interest method to amortize the discount or premium. On January 1,2022 , to meet its liquidity needs, Martinez Company sold the bonds for $348,482, after receiving interest. Prepare the journal entry to record the purchase of bonds on January 1. Assume that the bonds are classified as FV-OCI. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.8. 5,275.) eTextbook and Media Prepare the amortization schedule for the bonds, (Round answers to 0 decimal places, e.8. 5,275.) Prepare the amortization schedule for the bonds. (Round answers to 0 decimal places, eg. 5,275.) Schedule of Interest Revenue and Bond Ditcount Amortization-Effective-lnterect Method Prepare the journal entries to record the semi-annual interest on July 1, 2020, and December 31, 2020. (Credit occount titter are dutamotically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the omounts. Round answers to 0 decimal places, es. 5,275 . Assuming the fair value of Aguirre bonds is $350,362 on December 31, 2021, prepare the necessary adjusting entry. (Assume that the fair value adjustment on December 31,2020 was a debit of $3,173 ) (Credit account titles are automatically indented when the 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. Round answers to 0 decimal places, es. 5,275.) eTextbook and Media - Your answer is partially correct. Prepare the journal entry to record the sale of the bonds on January 1, 2022, including reclassifying holding gains or losses to net income. (Credit account titles are automatically indented when the 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. Round answers to O decimal places, es. 5,275. ) Prepare the journal entry to record the sale of the bonds on January 1, 2022, including reclassifying holding gains or losses to net income. (Credit account titles are automatically indented when the amount is entered. Do not indent manualic. If no entry is required, select " No Entry" for the account tities and enter O for the amounts. Round answers to 0 decimal places, e.g. 5,275. .)