What would the last two debits for unrealized holding loss-NI and Unrealized holding Loss -OCI be? The accounts and the credut are correct

Federal Semiconductors issued 8% bonds, dated January 1, with a face amount of $900 million on January 1, 2018. The bonds sold for $817,192,870 and mature on December 31, 2037 (20 years). For bonds of similar risk and maturity the market yield was 9%. 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, 2018, the fair value of the bonds was $800 million as determined by their market value in the over-the-counter market. Assume the fair value of the bonds on December 31, 2019 had risen to $806 million. Required: Complete the below table to record the following journal entries. 1. & 2. 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. 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 Period-End Unrealized Holding Gain loss Bond Interest Expense Increase in Balance Carrying Value $ 817,192,870 $ 36,000,00036,773,679 $ 773,679 817,966,549 Interest Fair Value Paid 01/01/2018 06/30/2018 12/31/2018 06/30/2019 12/31/2019 36,000,000 36,000,000 36,000,000 36,808,495 36,844,877 36,882,896 808,495818,775,044 $800,000,000 18,775,044 844,877 819,619,921 882,896820,502,817 $806,000,000 14,502,817 Bonds Payable Fair Value AdjustmentNet Liability(FMV) 01/01/2018 06/30/2018 12/31/2018 817,192,870 01/01/2018 773,679 06/30/2018 808,495 12/31/2018 $ 18,775,044 18,775,044 818,775,044 $ 800,000,000 06/30/2019 844,877 06/30/2019 12/31/2019 882,896 12/31/2019 (4,272,227) 820,502,817 14,502,817 $ 806,000,000