During 2021. Benton Financial Corporation had the following trading investment transactions: Feb. 1 Mar. 1 Apr. 1 Purchased 560 CBF common shares for $36,960, Purchased 830 RSD common shares for $22.410. Purchased 8% MRT bonds at face value for $60,800. Benton received interest from these bonds semi-annually on April 1 and October 1 D Received a cash dividend of $3 per share on the CBF common shares. Sold 190 CBF common shares at $64 per share. July 1 Aug 1 Oct. 1 Received the semi-annual interest on the MRT bonds. 1 Sold the MRT bonds for $62.800, Dec. 30 RSD declared a dividend of $1.50 per share, payable on January 15 next year, Dec 31 The market prices of the CBF and RSD common shares were $61 and $29 per share, respectively Record the above transactions, including any required adjusting entries, using the fair value through profit or loss model. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually Record entries in the order presented in the question. Round answers to O decimal places, eg. 5,250. 1 no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit 1 *(b) Show how the investments would be presented on the statement of financial position at December 31, 2018. GOLDENVALLEY FINANCIAL CORPORATION Statement of Financial Post Partial