During the year ended December 31, 2021, Martinez Corporation, a public company, had the following transactions related to investments held for trading purposes: Feb. 1 Purchased 550 IBF common shares for $21,450. Mar. 1 Apr. 1 July 1 Purchased 1,510 Raimundo common shares for $52.850. Purchased $188,000 of CRT 5% bonds at par. Interest is payable semi-annually on April 1 and October 1. Received a cash dividend of $1.00 per share on the IBF common shares. Sold 270 IBF common shares at $43 per share. Received the semi-annual interest on the CRT bonds. Aug. 1 Oct. 1 1 Sold the CRT bonds for $193,000. The fair values of the IBF and Raimundo common shares were $45 and $31 per share, respectively. Dec. 31 Record the transactions and any required year-end adjusting entries. (Round answers to 0 decimal places, e.g. 5,275. 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 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Feb. 1 Investments at FVTPL 21450 Cash 21450 (To record purchase of investment.) Mar. 1 Investments at FVTPL 52850 Cash 52850 (To record purchase of investment.) Apr. 1 Investments at FVTPL 188000 Cash 188000 (To record purchase of investment.) July 1 Cash Cash 4.700 Investment Income or Loss > 4,700 (Collection of interest revenue.) Oct. 1 Cash 193,000 Investments at FVTPL 188,000 Investment Income or Loss 5.000 (To record sale of investment.) Dec 31 V Investment Income or Loss 4,360 Investments at FVTPL 4,360 (To record fair value adjustment.) Show the financial statement presentation of the investments and any related accounts in the financial statements for the year ended December 31, 2021. (Round answers to 0 decimal places, e.g. 5,275.) MARTINEZ CORPORATION Balance Sheet (Partial) December 31, 2021 Current Assets Short-Term Investment-Term Deposit $ 57210 MARTINEZ CORPORATION Income Statement (Partial) Year Ended December 31, 2021 Other Revenues Dividend Revenue $ 550