Betty Corp., a private company that follows ASPE, had the following transactions related to investments held for trading: Jan 1 Purchased 1,800 Ranger Inc. shares for $14.00 per share ($25,200 total) Sept 15 Sold 800 Ranger shares for $16.00 per share ($12,800 total) Dec 1 Received cash dividends of $ 1.50 per share on Ranger shares. On December 31, the shares of Ranger Inc. were trading for $13 each. Required: Record all the necessary journal entries related to the investment, assuming Betty will account for this investment using the FVTPL method