During the year ended December 31, 2021, Blue Spruce Corporation, a public company, had the following transactions related to Investments held for trading purposes: Feb. 1 Purchased 515 IBF common shares for $24,720, Mar 1 Purchased 1,370 Raimundo common shares for $38,360. Apr 1 Purchased $181,000 of CRT 4% bonds at par. Interest is payable semi-annually on April 1 and October 1. July 1 Received a cash dividend of $2.00 per share on the IBF common shares. Aug 1 Sold 305 IBF common shares at $52 per share. Oct. 1 Received the semi-annual interest on the CRT bonds. 1 Sold the CRT bonds for $186,000. Dec. 31 The fair values of the IBF and Raimundo common shares were $54 and $24 per share, respectively, Feb. 1 Investments at FVTPL 24720 Cash 24720 (To record purchase of investment.) Mar. 1 Investments at FVTPL 38360 Cash 38360 (To record purchase of investment.) Apr 1 Investments at FVTPL 181000 Cash 181000 (To record purchase of investment.) July 1 Cash 1030 to record purchase of investment.) uly 1 Cash 1030 Investment Income or Loss 1030 (Collection of dividend.) Aug 1 Cash 15860 Investment Income or Loss 1220 Investments at FVTPL 14640 (To record sale of investment.) Oct. 1 Cash 3620 Investment Income or Loss 3620 (Collection of interest revenue. Oct. 1 Cash 3620 Investment Income or Loss 3620 (Collection of interest revenue.) Oct. 1 Cash 186000 Investments at FVTPL 181000 Investment Income or Loss 5000 (To record sale of investment.) Dec. 31 Investment Income or Loss 4220 Investments at FVTPL 4220 Show the financial statement presentation of the investments and any related accounts in the financial statements for the ended December 31, 2021. (Round answers to 0 decimal places, eg, 5,275.) BLUE SPRUCE CORPORATION Balance Sheet (Partial) December 31, 2021 V $ BLUE SPRUCE CORPORATION Income Statement (Partial) Year Ended December 31, 2021 $