Apple Co. is a grower of handphone assembly for Strawberry Co. It has had two exceptionally good years and has elected to invest its excess funds in bonds and equity. The following selected transactions relate to bonds and equity acquired as an investment by Apple Co., whose fiscal year ends on December 31. 2020 1 March Purchased 400, $1,000 Raspberry Co 5% bonds $400,000 plus accrued interest of $3,300. The investment was classified as trading 30 April Purchased 600 shares of the 100,000 shares outstanding $10 par common shares of Blueberry Co. for $5,100. The investment was classified as Trading 1 June Purchased 3,500 shares of the 100,000 shares no par common shares of Blackberry Co. for $52,500. The investment was classified as Trading 1 July Received the first semiannual interest for bonds 1 Nov Received a cash dividend of $1 per share on the Blueberry Corporation stock 1 Dec Received a cash dividend of $2 per share on the Blackberry Co. stock 31 Dec Accrued Interest Revenue for bonds 31 Dec Market Price of Raspberry Co. at 100,5, Blueberry Co $9/share, and Blackberry Corporation $13/share Net income reported by Blueberry: $150.000, by Blackberry $800.000 and by Daytona $1.000.000.. 2021 1 Jan 1 April 1 July 1 Nov 31 Dec 31 Dec Received interest revenue from Raspberry Co Sold $200,000 of the bonds at 99, plus accrued interest of $2,500. Received the semiannual interest for bonds Sold 100 shares of the Blueberry Corporation shares for $2,100. Accrued Interest Revenue for bonds Market Price of Raspberry $99, Blueberry Share $10/share, and Blackberry Corporation $15/share Net income reported by Blueberry: $170.000, by Blackberry $950.000 and by Daytona $1.150.000.. Instruction: a. Journalize the entries to record transaction above b. Prepare partial financial position for investment for Dec 31, 2021