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

Feb.	1		Purchased 670 CBF common shares for $42,210.
Mar.	1		Purchased 850 RSD common shares for $24,650.
Apr.	1		Purchased 7% MRT bonds at face value, for $62,200. Steering 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 $62 per share.
Oct.	1		Received the semi-annual interest on the MRT bonds.
	1		Sold the MRT bonds for $64,000.
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 $31 per share, respectively.

a) Record the above transactions, including any required adjusting entries, using the fair value through profit or loss model.