please need help ASAP the second picture I post first part its only corect other parts not corect

Smith Corporation's debt investment information is as follows: 1/1 /20 Purchased $100,000,9% bonds of Nathen Company bonds at 98 with an annual yield of 10%. The bonds pay interest annually on 12/31 and are classified as available-forsale. 12/31/20 Received $9,000 interest for investments in Nathen Company bonds for 2020 (note: the discount of the bond investments should be amortized using the effective interest method when recording the receipt of $9,000 interest on 12/31/20 ). 12/31/20 The market prices of the debt investments at 12/31/2020 was: Nathen company bonds, 99 . The fair value adjustment account balance was zero prior to the fair value adjustment on 12/31/2020. Required: a. Prepare journal entries for the transactions occurred on 1/1/2020 and 12/31/2020