Need help finding the values for part b! Thanks

Presented below is information related to the purchases of common stock by Swifty Company during 2017. (Assume a zero balance for any Fair Value Adjustment account.) (a) What entry would Swifty make at December 31, 2017, to record the investment in Arroyo Company stock if it chooses to report this security using the fair value option? (b) What entry would Swifty make at December 31, 2017, to record the investments in the Lee and Woods corporations, assuming that Swifty did not select the fair value option for these investments? (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.)