During 2024, Granger Financial Corporation had the following trading investment transactions: Jan 5 Purchased 425 FBC common shares for $105 per share. Jan. 15 Purchased 495 DSR common shares for $64,350. Feb. 1 Purchased 6% TMR bonds at face value, for $79,700. Granger will receive interest from these bonds semi-annually on Feb. 1 and Aug. 1. Jun. 1 Received a cash dividend of $2 per share on the DSR common shares. Aug 1 Received the semi-annual interest on the TMR bonds. Aug 1 Sold the TMR Bonds for $77.710. Dec. 1 Sold 52 FBC common shares at $99 per share. Dec. 30 DSR declared a dividend of $2.60 per share, payable on January 30 next year. Dec. 31 The market prices of the FBC and DSR common shares were $93 and $135 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 outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the occount titles and enter Ofor the amounts. Record journal entries in the order presented in the problem.)