Please provide answer for the information in red

Headland Corp.carries an account in its general ledger called investments, which contained debits for investment purchases, and no credits, with the following descriptions. Feb. 1. 2020 Sharapova Company common stock, $80 par, 160 shares $38.500 April 1 U.S. government bonds, 12%, due April 1, 2030, interest payable April 1 and October 1, 108 bonds of $1.000 par each 108,000 July 1 McGrath Company 12% bonds, par $53,300,dated March 1, 2020, purchased at 104 plus accrued interest interest payable annually on March 1, due March 1.2040 57.564 Prepare entries necessary to classify the amounts into proper accounts, assuming that the debt securities are classified as available-for-sale. (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 for the amounts.) Account Titles and Explanation Debit Credit Debt Investments 163.432 Equity Investments 38.500 Interest Revenue 2.132 Investment 204,064 Prepare the entry to record the accrued interest and the amortization of premium on December 31, 2020, using the straight-line method. (Round answers to decimal places, eg. 2,500. 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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec 31, 2020 Interest Receivable 8,570 Debt Investments 54 Interest Revenue 8,516 The fair values of the investments on December 31, 2020, were: Sharapova Company common stock $30,700 U.S.government bonds 130,500 McGrath Company bonds 56,000 What entry, if any, would you recommend be made? (Round answers to decimal places, eg. 2.500. 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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec 31, 2020 Fair Value Adjustment 24.010 Unrealized Holding Gain or loss - Equity 24,010 (Entry for debt investment) Unrealized Holding Gain or Loss -Income 7,800 Fair Value Adjustment 7.800 (Entry for equity investment)