During 2018, Ridgewood Financial Corporation had the following held for trading investment transactions:

Feb.1Purchased 660 CBF common shares for $38,280.

Mar.1Purchased 730 RSD common shares for $22,630.

Apr.1Purchased 6% MRT bonds at face value, for $58,000. Interest is received semi-annually on April 1 and October 1.

July1Received a cash dividend of $3 per share on the CBF common shares.

Aug.1Sold 220 CBF common shares at $56 per share.

Sept.1Received a cash dividend of $1.60 per share on the RSD common shares.

Oct.1Received the semi-annual interest on the MRT bonds.

1Sold the MRT bonds for $59,900.

Dec.31The market prices of the CBF and RSD common shares were $53 and $32 per share, respectively.

Ridgewood had the following held for trading investment transactions in 2019:

Mar.

1Sold 440 CBF common shares for $25,080.June1Purchased 2,000 KEF common shares for $26,000.Sept.

1Received a cash dividend of $1.60 per share on the RSD common shares.Oct.

1Sold 365 RSD common shares for $12,410.Dec.

31The market prices of the RSD and KEF common shares were $36 and $10 per share, respectively.

Record the above 2019 transactions including any required adjusting entries, continuing the use of the fair value through profit or loss model.