These are the instructions for the General Journal:

Prepare the journal entry to adjust the bonds to their fair value for presentation in the December 31, 2018, balance sheet, and adjust the bonds to their fair value for presentation in the December 31, 2019, balance sheet. Federal determined that one-half of the increase in fair value was due to a decline in general interest rates. (Enter your answers in whole dollars. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

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Federal Semiconductors Issued 11% bonds, dated January 1, with a face amount of $780 million on January 1, 2018. The bonds sold for $721,319,442 and mature on December 31, 2037 (20 years). For bonds of slmlar risk and maturity the market yeld was 12%. Interest is pald semiannually on June 30 and December 31. Federal determines interest at the effective rate. Federal elected the option to report these bonds at thelr falr value. On December 31, 2018, the falr value of the bonds was $710 million as determined by thelr market value In the over-the-counter market Assume the falr value of the bonds on December 31, 2019 had risen to $716 million. Complete the below table to record the following Journal entrles. 1. & 2. Prepare the Journal entry to adjust the bonds to thelr falr value for presentation In the December 31, 2018, balance sheet, and adjust the bonds to thelr falr value for presentation In the December 31, 2019, balance sheet. Federal determined that one-half of the Increase In falr value was due to a decline In general Interest rates. Complete this question by entering your answers in the tabs below General ournal Calculation Complete the below table to record the following journal entries. (Negative amount should be indicated by a minus sign. Round final answers to the nearest whole dollars. Semiannual Cash Interest nrealized Holding Gain loss Bond Interest I ncrease in Balance Carrying Value Interest Fair Value Paid Expense Period-End $ 721,319,442 01/01/2018 06/30/2018 12/31/2018 06/30/2019 12/31/2019 0 710,000,000 0 S 716,000,000 Bonds Payable Fair Value Adjustment 01/01/2018 06/30/2018 12/31/2018 721,319.442 01/01/2018 06/30/2018 12/31/2018 721,319,442 06/30/2019 06/30/2019 12/31/2019 12/31/2019 721,319,442 Genral Jouml