During the year ended December 31, 2018, and in the following months of January and February 2019, Runner Inc. had the following transactions pertaining to its held for trading investments:

Apr.	1		Purchased 2,000 Starr Corporation $5, preferred shares for $212,000 cash.
July	1		Received quarterly cash dividend.
	2		Sold 500 Starr shares for $56,000 cash.
Oct.	1		Received quarterly cash dividend.
Nov.	22		Starr declared the quarterly dividend on November 22, to preferred shareholders of record on December 15, payable on January 1.
Dec.	31		Starrs shares were trading at $113 per share.
Jan.	31		Due to an urgent need for cash, 700 Starr Corporation shares were sold despite a drop in the share price to $92 per share.
Feb.	15		Runner sold an additional 500 Starr shares after the market recovered to $115 per share.

Record the above transactions, using the fair value through profit or loss model. Prepare any required adjusting entries at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Date Account Titles and Explanation Debit Credit Apr. 1, 2018 4 Held for Trading Investments 212000 Cash 212000 July 1, 2018 Cash 2500 Dividend Revenue 2500 July 2, 2018 Cash 56000 Realized Gain on Held for Trading Investments 3000 Held for Trading Investments 53000 Oct. 1, 2018 4 Cash 1875 Dividend Revenue 1875 Dec. 15, 2018 Dividends Receivable 1875 Dividend Revenue C D1875 1875 Dec. 15, 2018 4 Dividends Receivable TO 1875 Dividend Revenue D O1875 1875 Dec. 31, 2018 4 (To record dividends.) Held for Trading Investments Held for Trading Investments 14000 14000 Unrealized Gain on Held for Trading Investments 14000 (To record unrealized gain / (loss).) | Cash an. 31, 2019 64400 64400 4700 Realized Loss on Held for Trading Investments Realized Loss on Held for Trading Investments D 1 Held for Trading Investments 79100 Feb. 15, 2019 4 Cash 57500 Realized Gain on Held for Trading Investments 1000 Held for Trading Investments 56500