please help with the journal entries i got wrong and B2-B4 thank you

Icebreaker Company (a U.S.-based company) sells parts to a foreign customer on December 1, 2020, with payment of 33,000 dinars to be received on March 1, 2021. Icebreaker enters into a forward contract on December 1, 2020, to sell 33,000 dinars on March 1, 2021. The forward points on the forward contract are excluded in assessing hedge effectiveness and are amortized to net income using a straight-line method on a monthly basis. Relevant exchange rates for the dinar on various dates are as follows: Forward Rate Date Spot Rate (to March 1, 2021) December 1, 2020 $5.10 $ 5.175 December 31, 2020 5.20 5.300 March 1, 2021 5.35 N/A Icebreaker must close its books and prepare financial statements at December 31 8-1. Assuming that Icebreaker designates the forward contract as a cash flow hedge of a foreign currency receivable, prepare journal entries for the sale and foreign currency forward contract in U.S. dollars. a-2. What is the impact on 2020 net income? a-3. What is the impact on 2021 net income? a-4. What is the impact on net income over the two accounting periods? b-1. Assuming that Icebreaker designates the forward contract as a fair value hedge of a foreign currency receivable, prepare journal entries for the sale and foreign currency forward contract in U.S. dollars. b-2. What is the impact on 2020 net income? b-3. What is the impact on 2021 net income? b-4. What is the impact on net income over the two accounting periods? No Date Debit Credit 1 12/01/2020 General Journal Accounts receivable (dinars) Sales 168,300 168,300 N 12/01/2020 No journal entry required 3 12/31/2020 3,300 Accounts receivable (dinars) Foreign Exchange Gain or Loss 3,300 4 12/31/2020 4,125 Foreign Exchange Gain or Loss Forward contract 4,125 5 12/31/2020 No journal entry required 6 12/31/2020 -4,950 Other comprehensive income Foreign Exchange Gain or Loss -4,950 7 03/01/2021 4,950 Accounts receivable (dinars) Foreign Exchange Gain or Loss 4,950 8 03/01/2021 No journal entry required 9 03/01/2021 1,650 Foreign Exchange Gain or Loss Forward contract 1,650 7 03/01/2021 4,950 Accounts receivable (dinars) Foreign Exchange Gain or Loss 4,950 8 03/01/2021 No journal entry required 9 03/01/2021 1,650 Foreign Exchange Gain or Loss Forward contract 1,650 10 03/01/2021 -825 Foreign Exchange Gain or Loss Accumulated other comprehensive income -825 11 03/01/2021 176,550 Foreign currency (dinars) Accounts receivable (dinars) 176,550 12 03/01/2021 Cash Forward contract Foreign currency (dinars) 170.775 5,775 176,550 Reg A1 Req A2 to A4 Req B1 Req B2 to B4 b-2. What is the impact on 2020 net income? b-3. What is the impact on 2021 net income? b-4. What is the impact on net income over the two accounting periods? (Do not round Intermediate calculations. Negative amounts should be entered with a minus sign.) Show less b-2 b-3 Impact on 2020 net income Impact on 2021 net income Impact on net income over 2020 and 2021 b-4