I am needing help with the red Xs on #3.

On January 1, 2018, Rapid Airlines issued $225 million of its 8% bonds for $207 million. The bonds were priced to yield 10%. Interest is payable semiannually on June 30 and December 31. Rapid Airlines records interest at the effective rate and elected the option to report these bonds at their fair value. On December 31, 2018, the fair value of the bonds was $213 million as determined by their market value in the over-the-counter market. Rapid determined that $1,000,000 of the increase in fair value was due to a decline in general interest rates. Required: 1. to 3. Prepare the journal entry to record interest on June 30, 2018 (the first interest payment), on December 31, 2018 (the second interest payment) and adjust the bonds to their fair value for presentation in the December 31, 2018, balance sheet. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.) Credit No Date Answer is complete but not entirely correct. General Journal Debit Interest expense 10,350,000 Discount on bonds payable Cash June 30, 2018 1,350,000 9.000.000 10.417.500 December 31, 201 Interest expense Discount on bonds payable Cash 1.417.500 9,000,000 1. DOD 000 December 31, 201 Unrealized holding loss Unrealized holding lossOCI Fair value adjustment 9232 500 X