please answer this two journal entry

Required information Problem 15-2A (Algo) Recording, adjusting, and reporting available-for-sale debt securities LO P3 The following information applies to the questions displayed below] Mead Incorporated began operations in Year 1. Following is a series of transactions and events involving its long-term debt investments in available-for-sale securities Year 1 January 20 Purchased Johnson & Johnson bonds for $25,000. February 9 Purchased Sony notes for $59,490. June 12 Purchased Mattel bonds for $45.000 December 31 Fair values for debt in the portfolio are Johnson & Johnson $26.900; Sony, 549,0se; and Mattel. $55,950. Year 2 April 15 sold all of the Johnson & Johnson bonds for $20,000. July 5 Sold all of the Mattel bonds for $39.080. July 22 Purchased Sara Lee notes for $17,100. August 19 Purchased kodak bonds for $18,450. December 31 Fair values for debt in the portfolio are Kodak, $18.900: Sara Lee, $16.500; and Sony: $63.000 Year 3 February 27 Purchased Microsoft bonds for $161.003 June 21 Sold 11 of the Sany notes for $61,200. June 30 Purchased Black & Decker bonds for $54,900. August 3 Sold all of the 5ara Lee notes for $13,500. November 1 sold all of the Kodak bonds for $23,400. December 31 Fair values for debt in the portfolio are Black Decker, 157300; and Microsoft, $159.500 View transaction list Journal entry worksheet Fair values for debt in the portfolio are: Kodak, $18,900; Sara Lee, $16,500; and Sony, $63,000. Note: Enter debits before credits. Debit Credit Date General Journal December 31 Fair value adjustment - AFS Unrealized gain - Equity 2.410 2,410 Record entry Clear entry View general journal Journal entry worksheet