Ayayai Corporation sells 280 common shares being held as a trading investment. The shares were acquired six months ago at a cost of $55 a share Ayayai sold the shares for $30 a share. The entry to record the sale is: 15400 Cash Investment Income or Loss Investments at FVTPL 7000 8400 8400 Cash Investment Income or Loss Investments at FVTPL 7000 15400 Investments at FVTPL Investment Income or Loss Cash 8400 5575 13975 8400 Cash Investments at FVTPL 8400