During the year ended December 31, 2021, Riverbed Corporation, a public company, had the following transactions related to investments held for trading purposes: Feb 1 Mar 1 Apr. 1 Purchased 580 IBF common shares for $31,320. Purchased 1,580 Raimundo common shares for $47,400. Purchased $ 193,000 of CRT 4% bonds at par. Interest is payable semi-annually on April 1 and October 1. Received a cash dividend of $2.00 per share on the IBF common shares. Sold 245 IBF common shares at $58 per share. Received the semi-annual interest on the CRT bonds. July 1 Aug 1 Oct. 1 1 Sold the CRT bonds for $198,000. Dec. 31 The fair values of the IBF and Raimundo common shares were $60 and $26 per share, respectively. Feb. 1 Investments at FVTPL Cash (To record purchase of investment.) Mar 1 Investment in Associate Cash (To record purchase of investment.) Apr 1 Investments at FVTPL Cash (To record purchase of investment.) July 1 Cash Dividend Revenue (Collection of dividend.) Aug. 1 Cash (To record sale of investment.) Oct. 1 (Collection of interest revenue.) Dec. 31 (To record sale of investment) Dec 31 (To record fair value istment