i am reposting because the first response i was given was incorrect. the incorrect answers are shown in the pictures

Problem 12-5 (Algo) Various transactions related to trading securities (L012-1, 12-3] The following selected transactions relate to investment activities of Ornamental Insulation Corporation during 2021. The company buys debt securities, intending to profit from short-term differences in price and maintaining them in an active trading portfolio Ornamental's fiscal year ends on December 31. No investments were held by Ornamental on December 31, 2020. Mar. 31 Acquired ex Distribution Transformers Corporation bonds costing $490,000 at face value. Sep 1 Acquired $1,170,000 of American Instruments: 10% bonds at face value. Sep 30 Received seniannual interest payment on the Distribution Transformers bonds. Oct. 2 Sold the Distribution Transforners bonds for $560,000. 1 Purchased $1,850,000 of HRD Corporation 6% bonds at face value Dec. 31 Recorded any necessary adjusting entry() relating to the Investments. The market prices of the investments are Nov American Instruments bonds MD Corporation bonds $1,129,000 $1,919.000 Hint Interest must be accrued) Required: 1. Prepare the appropriate journal entry for each transaction or event during 2021, as well as any adjusting entiles necessary at year end 2. Indicate any amounts that Omamental Insulation would report in its 2021 income statement, 2021 statement of comprehensive income, and 12/31/2021 balance sheet as a result of these investments include totals for net income, comprehensive income, and retained earnings as a result of these investments Required 1 Required 2 Prepare the appropriate journal entry for each transaction or event during 2021, as well as any adjusting entries necessary at year end. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Credit Date General Journal Debit 490,000 1 March 31, 2021 Investment in bonds Cash 490,000 2 1,170,000 September 01 20 Investment in bonds Cash 1,170,000 3 September 30, 20 Cash 19,600 > > Interest revenue 19,600 4 70,000 October 02, 2021 Fair value adjustment Gain on investments (unrealized, NI) 70,000 5 560,000 October 02, 2021 Cash Investment in bonds Fair value adjustment OO 490,000 70,000 70,000 4 October 02,2021 Fair value adjustment Gain on investments (unrealized, NI) >> 70,000 5 560,000 October 02, 2021 Cash Investment in bonds Fair value adjustment 490,000 70,000 6 November 01, 202 Investment in bonds 1,850,000 Cash 1,850,000 7 December 31, 202 Interest receivable 37633 Interest revenue 37633 B December 31, 202 Interest receivable 19,190 > > Interest revenue 19, 190 X 9 > 28.000 December 31, 202 Fair value adjustment Gain on investments (unrealized, NI) 28,000 Income statement: interest revenue $ 76,423 X 98,000 Gain on investments $ 174,423 > S 174,423 0 $ 174,423 Net income Statement of comprehensive income: Net income Comprehensive income Comprehensive income Balance sheet: Assets Current Assets Interest receivable Other comprehensive income S 56,823 X X 3020000 Investments S 0 Shareholders' Equity Retained earnings $ 174,423 X