please help me find the right answer for the ones that are incorrect.

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CULLUMBER COMPANY Income Statement (Partial) For the Month Ended November 30, 2025 Other Income / (Loss) Unrealized Holding Gain or Loss - Income $ 22322 Prepare the journal entries of Cullumber for the following dates. 1. October 15, 2025-Cullumber purchases fuel oil and the put option on fuel oil. 2. October 31,2025 -Cullumber prepares financial statements. 3. November 30,2025 -Cullumber prepares financial statements. 4. December 31,2025-Cullumber prepares financial statements. (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.) (4) Dec. 31,2025 Loss on Impairment 11.280 Allowance to Reduce Inventory to Market (To record the time value change.) Dec. 31,2025 Put Option Unrealized Holding Gain or Loss - Income (To adjust the value of inventory.) Dec. 31,2025 Unrealized Holding Gain or Loss - Income 58 Put Option (To record the change in intrinsic value.) On October 15, 2025, Cullumber Co. purchased 3.760 barrels of fuel oil with a cost of $229,360 ( $61 per barrel). Cullumber is holding this inventory in anticipation of the winter 2026 heating season. Cullumber accounts for its inventory at the lower-of-FIFO-cost-ornet realizable value. To hedge against potential declines in the value of the inventory, Cullumber also purchased a put option on the fuel oil. Cullumber paid an option premium of $280 for the put option, which gives Cullumber the option to sell 3,760 barrels of fuel oil at a strike price of $61 per gallon. The option expires on March 1,2026. The following data are available with respect to the values of the fuel of inventory and the put option. Indicate the amount(s) reported on the balance sheet and income statement related to the fuel oil and the put option on December 31, 2025. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) CULLUMBER COMPANY Income Statement (Partial) For the Month Ended December 31, 2025 Other Income / (Loss) Unrealized Holding Gain or Loss - Income $22322 (3) Nov, 30, 2025 Loss on Impairment Allowance to Reduce Inventory to Market (To record the time value change.) Nov, 30,2025 Put Option Unrealized Holding Gain or Loss - Income (To adjust the value of inventory.) Nov, 30,2025 Unrealized Holding Gain or Loss - Income 84 Put Option (To record the change in intrinsic value.) Indicate the amount(s) reported on the balance sheet and income statement related to the fuel oil inventory and the put option on November 30,2025 . (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) (2) Oct. 31.2025 Put Option 7520 Unrealized Holding Gain or Loss - Income (To record the time value change.) Oct 31,2025 Unrealized Holding Gain or Loss-Income Put Option (To adjust the value of inventory.) Oct. 31,2025 Loss on Impairment Allowance to Reduce Inventory to Market (To record the change in intrinsic value.)