Need help assuming the fair value wrong answers in red boxes

Sheridan Carecenters Inc. provides financing and capital to the healthcare industry, with a particular focus on nursing homes for the elderly. The following selected transactions relate to bonds acquired as an investment by Sheridan, whose fiscal year ends on December 31. 2022 Jan. 1 Purchased at face value $2,448,500 of Javier Nursing Centers, Inc., 10-year, 10% bonds dated January 1, 2022, directly from Javier. Dec. 31 Accrual of interest at year-end on the Javier bonds. Assume that all intervening transactions and adjustments have been properly recorded and the number of bonds owned has not changed from December 31, 2022, to December 31, 2024. 2025 Jan. 1 Received the annual interest on the Javier bonds. Jan. 1 Sold $1,224,250 Javier bonds at 106. Dec. 31 Accrual of interest at year-end on the Javier bonds.Journalize the listed transactions for the years 2022 and 2025. (Record entries in the order displayed in the problem statement. List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit . 1, 2022 Debt Investments 2.448,500 Cash 2.448,500 2 31, 2022 Interest Receivable 244.850 Interest Revenue 244,850 . 1, 2025 Cash 244.850 Interest Receivable 244,850 (To record the receipt of annual interest on Javier bonds) . 1, 2025 Cash 1,297.705 Debt Investments 1,224,250 Gain on Sale of Debt Investments 73,455 (To record the sale of Javier bonds) c 31, 2025 Interest Receivable 122,425 Interest Revenue 122,425Your answer is partially correct. Assume that the fair value of the bonds at December 31, 2022, was $2,693,350. These bonds are classified as available-for-sale securities. Prepare the adjusting entry to record these bonds at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit : 31, 2022 Fair Value Adjustment-Available-for-Sale 1,469.100 Unrealized Gain or Loss-Equity 1,469.100