Please help with the red error part. Please follow the chart to answer the question and provide the detailed solution of how you get these answers. Again, please do not repeat the wrong answer again as my screenshot in your answer, or else I will directly thumb down. Thanks.

QS 15-7 Available-for-sale securities LO P3 Journ Co. purchased short-term investments in available-for-sale securities at a cost of $72,000 on November 25, 2017. At December 31, 2017, these securities had a fair value of $66,800. This is the first and only time the company has purchased such securities. 1. & 3. Prepare the December 31, 2017. year-end adjusting entry for the securities' portfolio and the April 6, 2018, entry when Journ sells one-half of these securities for $37,440 Answer is complete but not entirely correct. No Date General Journal Debit Credit Dec 31, 2016 5,200 Fair value adjustment-Trading Unrealized loss-Income 5,200 2 Apr 06, 2018Cash 37,440 Fair value adjustment Trading Gain on sale of short-term investments 33,400 4,040