please help me to solve this question

Carla Corp. is a medium-sized corporation specializing in quarrying stone for building construction. The company has long dominated the market, at one time achieving a 70% market penetration During prosperous years, the company's profits, coupled with a conservative dividend policy, resulted in funds available for outside investment. Over the years, Carta has had a policy of investing de cash in equity securities. In particular, Carla has made periodic investments in the company's principal supplier, Norton Industries. Although the firm currently owns 12% of the outstanding common stock of Norton Industries, Carla does not have significant influence over the operations of Norton Industries. Cheryl Thomas has recently Soined Carta as assistant controller, and her first assignment is to prepare the 2020 year-end adjusting entries for the accounts that are valued by the air value nude for financial reporting purposes. Thomas has gathered the following information about Carta' pertinent accounts. 1. Carta has equity Securities related to Delaney Motors and Patrick Electric. During 2020, Caria purchased 105,000 shares of Delaney Motors for $1,395,000, these shares currently have a fair value of $1,601,000. Carla investment in Patrick Electric has not been profitable, the company acquired 45,000 shares of Patrick in April 2020 at 521 per share, a purchase that currently has a value of $733,000 2. Prior to 2020, Carla invested $22,345,000 in Norton Industries and has not changed its holdings this year. This investment in Norton Industries was valued at $21,478,000 on December 31, 2019. Carla' 12% ownership of Norton Industries has a current fair value of $22,020,000 on December 2020 (a) Your answer is partially correct. Try again. Prepare the appropriate adjusting entries for Carla as of December 31, 2020, to reflect the application of their value rule for the securities described above. (Credit account eles are automatically indented when amount is entered. Do not indent manually. Ir ne entry is required, select "No Entry" for the account title and enter for the amounts) Account Tities and Explanation Debit Credit Fair Value Adjustment 542000 542000 Unrealized Holding Gal