Can I get some help on the journal entry in year 1 and the financial statement presentation questions that I got wrong?

On July 1 of the current year, West Company purchased for cash, 8, $10,000 bonds of North Corporation to yield 10%. The bonds pay 9% interest, payable on a semiannual basis each July 1 and January 1, and mature in three years on July 1. The bonds are classified as held-to-maturity securities. The annual reporting period ends December 31. Assume the effective interest method of amortization of any discount or premium. Note: When answering the following questions, round answers to the nearest whole dollar. Amortization Schedule Journal Entries in Year 1 Financial Statement Presentation Journal Entries in Year 2 a. Prepare a bond amortization schedule for the current year and the following year using the effective interest method. Date Stated Interest Jul. 1, Year 1 Jan. 1, Year 2$ lul. 1. Year 2 Market Discount Bond Interest Amortization Amortized Cost 77,970 3,899 $ 299 78,269 3.913 313 78,582 3,600 $ 3.600 Check Partially correct Marks for this submission: 0.82/0.93 On July 1 of the current year, West Company purchased for cash, 8, $10,000 bonds of North Corporation to yield 10%. The bonds pay 9% interest, payable on a semiannual basis each July 1 and January 1, and mature in three years on July 1. The bonds are classified as held-to-maturity securities. The annual reporting period ends December 31. Assume the effective interest method of amortization of any discount or premium. Note: When answering the following questions, round answers to the nearest whole dollar. Amortization Schedule Journal Entries in Year 1 Financial Statement Presentation Journal Entries in Year 2 b. Record the entry for the purchase of the bonds by West Company on July 1. Debit Credit + Date Account Name Jul. 1, Year 1 Investment in HTM Securities Cash To record investment purchase. 77,970 0 0 77,970 c. Record the adjusting entry by West Company on December 31. The fair value of the bonds at December 31 was $81,000. Debit Credit Date Account Name Dec. 31. Year 1 Interest Receivable Investment Income 3,600 0 346 X + To record year-end adjusting entry Check On July 1 of the current year, West Company purchased for cash, 8, $10,000 bonds of North Corporation to yield 10%. The bonds pay 9% interest, payable on a semiannual basis each July 1 and January 1, and mature in three years on July 1. The bonds are classified as held-to-maturity securities. The annual reporting period ends December 31. Assume the effective interest method of amortization of any discount or premium. Note: When answering the following questions, round answers to the nearest whole dollar. Amortization Schedule Journal Entries in Year 1 Financial Statement Presentation Journal Entries in Year 2 d. Indicate the effects of this investment on the current year's income statement and year-end balance sheet. Year 1 Income Statement Other Revenues and Gains Interest revenue $ 3,899 Balance Sheet Dec. 31, Year 1 Assets Interest receivable 3,600 Investment in HTM Securities $ (313) x Check Partially correct Marks for this submission: 0.82/0.93 method of amortization of any discount or premium. Note: When answering the following questions, round answers to the nearest whole dollar, Amortization Schedule Journal Entries in Year 1 Financial Statement Presentation Journal Entries in Year 2 e. Record the receipt of interest on January 1 of the following year ( Year 2) Debit Credit 3,600 Date Account Name Jan. 1. Year 2 Cash Interest Receivable To record interest received 0 3,600 + f. After the interest payment on July 1, Year 2, two of the bonds were sold for $19,300 cash. Provide the required entries on that date. Debit Credit 3,600 313 0 0 3,913 0 Date Account Name Jul. 1, Year 2 Cash Investment in HTM Securities Interest Revenue To record interest received. Jul. 1, Year 2 Cash Loss on Sale of Investment Investment in HTM Securities To record sale of bond. 19,300 346 + 0 0 0 19,646 0 Chael