Bonita Ltd. is a Canadian publicly-traded business with a December 31 fiscal year end. In order to get a better return on some of its excess cash, Bonita purchased 220 common shares of AFS Corporation on July 1, 2020 at a price of $6 per share. On the day of acquisition, Bonita elected to account for the investment using the fair-value through other comprehensive income (FV-OCI) without recycling. On August 1, 2020, AFS declared dividends of $1/share, and paid those dividends on August 20, 2020. On December 31, 2020, shares in AFS were trading at $8 per share. On September 15, 2021, Bonita sold the shares in AFS for $9 per share. Prepare the journal entries required to record the above transactions on the books of Bonita Ltd. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
July 1, 2020August 1, 2020August 20, 2020December 31, 2020September 15, 2021
July 1, 2020August 1, 2020August 20, 2020December 31, 2020September 15, 2021
July 1, 2020August 1, 2020August 20, 2020December 31, 2020September 15, 2021
July 1, 2020August 1, 2020August 20, 2020December 31, 2020September 15, 2021
July 1, 2020August 1, 2020August 20, 2020December 31, 2020September 15, 2021
	(To adjust to fair value on date of disposition)
	(To record disposal)
List of accounts Accumulated Other Comprehensive Income Allowance for Investment Impairment Bond Investment at Amortized Cost Cash Dividend Receivable Dividend Revenue FV-NI Investments FV-OCI Investments Gain on Sale of Investments GST Receivable Interest Expense Interest Income Interest Payable Interest Receivable Investment in Associate Investment Income or Loss Loss on Discontinued Operations Loss on Impairment Loss on Sale of Investments No Entry Note Investment at Amortized Cost Other Investments Recovery of Loss from Impairment Retained Earnings Unrealized Gain or Loss - OCI	(To reclassify holding gain)