During the year ended December 31, 2021, Swifty Corporation, a public company, had the following transactions related to investments held for trading purposes: Feb. 1 Mar 1 Apr. 1 July 1 1 Oct. 1 1 Dec 31 Purchased 620 IBF common shares for $35,960. Purchased 1.420 Raimundo common shares for $45,440 Purchased $202.000 of CRT 3% 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 205 IBF common shares at $62 per share Received the semi-annual interest on the CRT bonds Sold the CRT bonds for $207.000 The fair values of the IBF and Raimundo common shares were $64 and $28 per share, respectively, Aug Record the transactions and any required year-end adjusting entries. (Round answers to decimal places, c.8.5.275. 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 To record purchase of investment.) (To record purchase of investment. (To record purchase of investment.) Collection of dividend.) (To record sale of investment.) (Collection of interest revenue) (To record sale of investment.) (To record fair value adjustment.) e Textbook and Media