During 2021, Sweetwater Financial Corporation had the following trading investment transactions: Feb. 1 Purchased 600 CBF common shares for $36,600. $ Purchased 800 RSD common shares for $24.800. Mar. 1 Apr. 1 Purchased 7% MRT bonds at face value for $66,000. Sweetwater 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 Oct. 1 Sold 190 CBF common shares at $59 per share. Received the semi-annual interest on the MRT bonds. . Sold the MRT bonds for $68,200. . 1 Dec 30 RSD declared a dividend of $1.40 per share payable on January 15 next year. The market prices of the CBF and RSD common shares were $56 and $33 per share, respectively. Dec 31 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 decimal places, eg. 5,250. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Feb. 1 Trading Investments cash Mar. 1 V Trading Investments Cash Apr. 1 Trading Investments Cash July 1 Cash Dividend Income Aug. 1 Cash Realized Loss on Trading Investments Trading Investments Oct. 1 Cash Interest Income (To record interest on the MRT bonds.) Cash Trading Investments Realized Gain on Trading Investments (To record sale of MRT bonds.) Dec. 30 V