This question is from Hoyle's Advanced Accounting 13th edition. I've gotten most of it but I need help for the attached scenario Parts B1 - B3. For B1 I just need the correct journal entries for numbers 4 ,6 ,8 and 10. Keep in mind that part B is for Hedge Fair Value and not Cash Flow Hedge. The scenario is pictured below as well as the journal entries required. As I stated, I got most of them just not he ones with arrows. . The last picture is of Questions B2 and 3. They want the impact to the income statements for 2017 and 2018. Any help would be greatly appreciated.

Brandlin Company of Anaheim, California, purchases materials from a foreign supplier on December 1, 2017, with payment of 12,000 korunas to be made on March 1, 2018. The materials are consumed immediately and recognized as cost of goods sold at the date of purchase. On December 1, 2017, Brandlin enters into a forward contract to purchase 12,000 korunas on March 1, 2018. Relevant exchange rates for the koruna on various dates are as follows: Date December 1, 2017 December 31, 2017 March 1, 2018 Spot Rate $ 3.00 Forward Rate (to March 1, 2018) $ 3.075 3.10 3.25 3.200 N/A Brandlin's incremental borrowing rate is 12 percent. The present value factor for two months at an annual interest rate of 12 percent (1 percent per month) is 0.9803. Brandlin must close its books and prepare financial statements at December 31. b-1. Assuming that Brandlin designates the forward contract as a fair value hedge of a foreign currency payable, prepare journal entries for these transactions in U.S. dollars. b-2. Assuming that the purchased parts became a part of the cost of goods sold in 2017, what is the impact on net income in 2017 and in 2018? b-3. What is the impact on net income over the two accounting periods?