please help with this problem. thanks.

The following selected transactions relate to investment activities of Ornamental Insulation Corporation during 2018. The company buys debt securities, not intending to profit from short-term differences in price and not necessarily to hold debt securities to maturity, but to have them available for sale when circumstances warrant. Ornamental's fiscal year ends on December 31. No investments were held by Ornamental on December 31, 2017 Mar. 31 Acquired 8% Distribution Transformers Corporation bonds costing $480,000 at face value Sep. 1 Acquired $1,020,000 of American Instruments 10% bonds at face value. Sep. 30 Received semiannual interest payment on the Distribution Transformers bonds. Oct. 2 Sold the Distribution Transformers bonds for $513,000. Nov. 1 Purchased $1,480,000 of M&D Corporation 6% bonds costing at face value. Dec. 31 Recorded any necessary adjusting entry(s) relating to the investments. The market prices of the investments are: American Instruments bonds M&D Corporation bonds (Hint: Interest must be accrued.) $ 962,000 $1,548,000 Income statement: Interest revenue Gain on sale of investments $ 0 Net income Statement of comprehensive income: Net income Unrealized holding gain-OCH 0 os Balance sheet Assets Current Assets Investment revenue Investments Comprehensive income Add: Fair value adjustment 0 Balance sheet: Assets Current Assets Investment revenue $ 0 DS Investments Comprehensive income Add: Fair value adjustment Shareholders' Equity Comprehensive income Accumulated other comprehensive income Premium on bond investment