During the year ended December 31, 2021, and in the following months of January and February 2022, Covington Inc. had the following transactions pertaining to its trading investments: 1 Apr. July 1 2 Oct. 1 Nov. 22 Purchased 2,000 Starr Corporation $5, preferred shares for $214,000 cash. Received quarterly cash dividend. Sold 500 Starr shares for $56,000 cash. Received quarterly cash dividend. Starr declared the quarterly dividend on November 22, to preferred shareholders of record on December 15, payable on January 1. Starr's shares were trading at $113 per share. Due to an urgent need for cash, 700 Starr Corporation shares were sold despite a drop in the share price to $91 per share. Covington sold an additional 500 Starr shares after the market recovered to $115 per share. Dec. 31 Jan. 31 Feb. 15 Record the above transactions, using the fair value through profit or loss model. Prepare any required adjusting entries at December 31. (List all debit entries before credit entries. 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 (To record dividends.) (To record unrealized gain / (loss).) Jan. 31, 2022 How many Starr shares does Covington own after the sale of shares on February 15, 2022? What are the cost and fair value of its investment on this date? Number of shares Cost Fair Value $