During 2021, Handley Financial Corporation had the following trading investment transactions: Feb. 1 Purchased 660CBF common shares for $41,580. Mar. 1 Purchased 830 RSD common shares for $27,390. Apr. 1 Purchased 7\% MRT bonds at face value, for $58,200. Handley 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 190 CBF common shares at $61 per share. Oct. 1 Received the semi-annual interest on the MRT bonds. 1 Sold the MRT bonds for $60,400. 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 $58 and $34 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 0 decimal places, e.g. 5,250. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) 41580 Mar. 1 Trading Investments. 27390 27390 Apr. 1 Tradinginwestments 58200 \begin{tabular}{|} \hline \\ \hline 58200 \\ \hline \end{tabular} July 1 Cash Dividend lncome Aug. 1 Casi) Realized Loss on Trading Investments Tradinglnvestments Sept. 1 Cash Revenue from investment in Associates Aug. 1 11590 Realized Loss on Trading Investments Trading investments. Sept. 1 Cash Revenue from Investment in Associates (To record interest on the MRT bonds.) Cash Trading lnvestments Realized Gain on Trading livestments (To record sale of MRT bonds.) Oct. 1 \& Cash \begin{tabular}{|l|} \hline 60400 \\ \hline \end{tabular} Dividend Income 60400 Dec. 31 Unrealized Loss on Trading Investments Sept. 1 Cash Revenue from Investment in Associates (To record interest on the MRT bonds.) Cash Trading investments Realized Gain on Trading tmvestments (To record sale of MRT bonds.) \begin{tabular}{|ll|} \hline Oct. 10 \\ \hline Cash & 60400 \\ \hline \end{tabular} Dividend Income Dec. 31 Unrealized Losson Tradios Investments Trading investments