During 2018, Crown Point Financial Corporation had the following held for trading investment transactions: Feb. 1 Mar. 1 Apr. 1 July 1 Aug. 1 Sept. 1 Oct. 1 1 Dec. 31 Purchased 630 CBF common shares for $40,950. Purchased 760 RSD common shares for $22,800. Purchased 8% MRT bonds at face value, for $54,400. Interest is received semi-annually on April 1 and October 1. Received a cash dividend of $3 per share on the CBF common shares. Sold 190 CBF common shares at $63 per share. Received a cash dividend of $1.40 per share on the RSD common shares. Received the semi-annual interest on the MRT bonds. Sold the MRT bonds for $56,200. The market prices of the CBF and RSD common shares were $60 and $31 per share, respectively. (a) Record the above transactions, including any required adiustina entries. using the fair value through profit or loss model. (Credit account titles are automatically indented when t. Collapse question part d. Do not indent manually. Record entries in the order presented in the question. Round answers to o decimal places, e.g. 5,250. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Feb. 1 . Held for Trading Investments Cash Mar. 1 Held for Trading Investments Cash Apr. 1 Held for Trading Investments Cash July 1 Cash Aug. 1 Sept. 1 Cash Divid Oct. 1 Cash Interest Revenue (To record interest on the MRT bonds.) Cash Realized Gain on Held for Trading Investments Held for Trading Investments (To record sale of MRT bonds.) Dec. 31 Unrealized Gain on Held for Trading Investments Held for Trading Investments