During the year ended December 31, 2024, 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. 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 0 for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)