During 2021. Crown Point Financial Corporation had the following trading investment transactions: 1 Feb. Mar 1 Apr 1 July 1 Aug 1 Oct 1 1 Dec 30 Dec 31 Purchased 630 CBF common shares for $37,800. Purchased 830 RSD common shares for $23.240. Purchased 8% MRT bonds at face value for $62,000. Crown Point received interest from these bonds 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 $59 per share Received the semi-annual interest on the MRT bonds. Sold the MRT bonds for $64.100 RSD declared a dividend of S1,60 per share payable on January 15 next year The market prices of the CBF and RSD common shares were $56 and 530 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, es 5.250. If no entry is required, select "No Entry for the account titles and enter for the amounts.)