Please fix the mistakes. I only have one more attempt left. Please I don't want to make another mistake.

Problem 16-5A The following securities are in Frederick Company's portfolio of long-term available-for-sale securities at December 31, 2017. @Jei: 1,200 shares of Willhite Corporation common stock 1,200 shares of Hutcherson Corporation common stock 1,000 shares of Downing Corporation preferred stock $60,000 69,600 26,000 On December 31, 2017, the total cost of the portfolio equaled total fair value. Frederick had the following transactions related to the securities uring 2018. an. 20 28 30 8 18 Sold all 1,200 shares of Willhite Corporation common stock at $53 per share. Purchased 540 shares of $72 par value common stock of Liggett Corporation at $80 per share. Received a cash dividend of $1.45 per share on Hutcherson Corp. common stock. Received cash dividends of $0.40 per share on Downing Corp. preferred stock. Sold all 1,000 shares of Downing Corp. preferred stock at $25 per share. Feb. uly 30 Received a cash dividend of $1.00 per share on Hutcherson Corp. common stock. Sept. 6 Purchased an additional 860 shares of $15 par value common stock of Liggett Corporation at $84 per share. Dec. Received a cash dividend of $1.20 per share on Liggett Corporation common stock. t December 31, 2018, the fair values of the securities were: Hutcherson Corporation common stock Liggett Corporation common stock $62 per share $74 per share Your answer is partially correct. Try again. repare journal entries to record the transactions. (Credit account titles are automatically indented when amount is entered. Do not ndent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) DateAccount Titles and Explanation Debit Credit Jan. 20 Cash 63,600 Debt Investments 60,600 Gain on Sale of Stock Investments 3600 Jan. 28 Debt Investments 43200 Cash 43200 Jan. 30 Cash 1740 Dividend Revenue 1740 Your answer is partially correct. Try again. Prepare the adjusting entry at December 31, 2018 to report the portfolio at fair value. (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.) Date Account Titles and Explanation Debit Credit Dec. 31 Unrealized Loss-Income 11840 Fair Value Adjustment-Available-for-Sale 11840 SHOW LIST OF ACCOUNTS /Your answer is partially correct. Try again Show the balance sheet presentation at December 31, 2018, for the investment-related accounts. Frederick Company Balance Sheet (Partial) December 31, 2018 Total Long-term Investments Unrealized Loss on Available-for-sale Securities 178000 Stockholders' Equity Common Stock Less Unrealized Loss on Available-for-sale Securities 7040 Total Stockholders' Equity Click if you would like to Show Work for this question: Open Show Work SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT