During the year ended December 31, 2021. Pina Colada Corporation, a public company, had the following transactions related to investments held for trading purposes: Feb. 1 Purchased 565 IBF common shares for $29,945. Mar. 1 Purchased 1,570 Raimundo common shares for $50,240. Apr. 1 Purchased $191,000 of CRT 5% 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 255 IBF common shares at $57 per share. Oct. 1 Received the semi-annual interest on the CRT bonds. 1 Sold the CRT bonds for $196,000. Dec. 31 The fair values of the IBF and Raimundo common shares were $59 and $28 per share, respectively, Date Account Titles and Explanation Debit Credit Feb. 1 v Investments at FVTPL Cash (To record purchase of investment) Mart Investments at FVTPL V Cash (To record purchase of investment.) Apr 1 V Investments at FVTPL V To record purchase of investment) Juli V Casti > > Interested Collection of dividend A1 V Cash 00 001 01 110 DO DOO 10 111 000 DO DI UN Investments FTP No Entry To record sale of investment) Collection of interestre) DI V (Tortor sale of these Dec v record