please help me complete this table and journal entries

Federal Semiconductors issued 9% bonds, dated January 1, with a face amount of $760 million on January 1, 2024. - The bonds sold for $694,795,472 and mature on December 31, 2043 (20 years). - For bonds of similar risk and maturity the market yield was 10%. - Interest is paid semiannually on June 30 and December 31 . - Federal determines interest at the effective rate. - Federal elected the option to report these bonds at their fair value. - On December 31,2024 , the fair value of the bonds was $680 million as determined by their market value in the over-the-counter market. Assume the fair value of the bonds on December 31,2025 , had risen to $686 million. Requlred: Complete the below table to record the following journal entries. 1. \& 2. Prepare the joumal entries to adjust the bonds to their fair value for presentation in the December 31,2024 , balance sheet, and adjust the bonds to their fair value for presentation in the December 31, 2025, balance sheet. Federal determined that none of the change in tair value in 2024 was due to a decine in general interest rates and one-half of the increase in fair value in 2025 was due to a decline in general interest rates. Complete this question by entering your answers in the tabs below. Complete the below table to determine the amounts for the joumal entries. Hote: Negative amount should be indiated by a minus sign. Found intermedate calculations and firal andwers to the nearest whole dollars