Two part question, thank you

Part one has 3 date entry

Current Attempt in Progress Macaron Corporation purchased 275,000 of the 1,100,000 common shares of Abacus Ltd. on October 1, 2021, at $2.70 per share. Near the end of the fourth quarter ended on December 29th, Abacus declared dividends on its common shares of $76,000 but the dividend payment date is not until 2022. Abacus also announced that it had net income for the quarter ended December 31 , 2021, of $205,000. Record the journal entries that Macaron would make during the last quarter ended December 31, 2021, under the following assumptions: Macaron has significant influence over Abacus and uses the equity method to account for this investment. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) On September 30, 2021, Oriole Corporation received a three-year, 8%,$1,650,000 bank loan. The terms provide for payment of the bank loan with quarterly instalment payments of $156,023, starting on December 31 . Oriole has a November 30 year end and records adjusting entries annually. (a) Record the receipt of the bank loan on September 30, 2021. (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)