During 2021, Elkhardt Financial Corporation had the following trading investment transactions:

Feb.	1		Purchased 560 CBF common shares for $35,280.
Mar.	1		Purchased 750 RSD common shares for $21,750.
Apr.	1		Purchased 7% MRT bonds at face value, for $56,000. Elkhardt received interest from these bonds semi-annually on April 1 and October 1.
July	1		Received a cash dividend of $3 per share on the CBF common shares.
Aug.	1		Sold 180 CBF common shares at $62 per share.
Oct.	1		Received the semi-annual interest on the MRT bonds.
	1		Sold the MRT bonds for $57,900.
Dec.	30		RSD declared a dividend of $1.60 per share, payable on January 15 next year.
Dec.	31		The market prices of the CBF and RSD common shares were $59 and $30 per share, respectively. (c) Determine the balance in each of the statement of income accounts that is affected in the transactions above and indicate how the accounts would be presented on the statement of income for the year ended December 31, 2021. (Round answers to 0 decimal places, e.g. 5,250. Enter loss using either a negative sign preceding the number e.g. -2,945 or parentheses e.g. (2,945).)