Help me correct the ones marked wrong.

Tanner-UNF Corporation acquired os e long-term investment $230 million of bonds. dated July 1, on July 1.2024. Company management has classified the bonds as en investment. The market interest rete Wield) wes for bonds of similar risk ond maturity. Tenner-UNF paid S190 million for the bonds. The compony will receive interest semiannuelly on June 30 end December 31. As a result of changing market conditions. the fair value of the bonds at December 31.2024. was $200 million. Req ui red: I. & 2. Prepare the journal entry to record TennerlJNF's investment in the bonds on July I, 2024 and interest on December 31, 2024, et the effective (merket) rete. 3. Prepare any additional journal entry necessary for Tanner-UNF to report its investment in the December 31.2024. balance sheet. 4. Suppose Moody's bond rating agency downgraded the risk rating Of the bonds motivating TannerLlNF to sell the investment on Januery 2.2025, for $180 million Prepare the journal entries necessary to record the sale, including updating the feir-volue adjustment. recording any reclassification adjustment. and recording the sale. Prepare the journal entry to record Tanner-UNFs investment in the bonds on July 1, 2024 and interest on December 31, 2024, at the effective (market) rate. Note: If no entry is required for a transaction/event, select "NO journal entry required" in the first account field. DC not round intermediate calculations. Enter your answers in millions rmunded to 1 decimal place, (i.e., 5,500,000 should be entered as 5.5). 01.2024 Investment bonds December 31, 202 Cash Discount on bond investment Interest revenue e e e e 19000 19009 92 e 0.3 e g.se prepare any additional journal entry necessary for Tanner-UNF to report its investment in the December 31, 2024, balance sheet. Note: If no entry is required for a transaction/event, select No journal entry' required" in the first account field. Do not round intermediate calculations. Enter your answers in millions rounded to 1 decimal place, (i.e., 5,500,000 should be entered as 5.5). December 31.20 No journal entry rewired Suppose Moody's bond rating agency downgraded the risk rating of the bonds motivating Tanner-uNF tc sell the investment on January 2, 2025, for $180 million. Prepare the journal entries necessary to record the sale, including updating the fair- value adjustment, recording any reclassification adjustment, and recording the sale. Note: If no entry is required for a transaction/event, select "No journal entry required" in first account field. Do not round interme&ate calculations. Enter your answers in millions rounded to I decimal place, (i.e., 5,500,000 should be entered as 5.5). January 02, 2025 January 02, 2025 Jamiary 02.2025 Loss on investment (unrealized. OCI) on Investment (unrealized, OCO Fair value agustment Reclassifiction acustrnent (OCD Cash Discount on bond investment Loss on Investment Investment in bonds e e e e e e show 520 18009 230 0