During the year ended December 31, 2024, Swifty Corporation, a public company, had the following transactions related to investments held for trading purposes: Feb. 1 Purchased 620 IBF common shares for $35,960. Mar. 1 Purchased 1,420 Raimundo common shares for $45,440. Apr. 1 Purchased $202,000 of CRT 3% 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 205 IBF common shares at $62 per share. Oct. 1 Received the semi-annual interest on the CRT bonds. 1 Sold the CRT bonds for $207,000. Dec. 31 The fair values of the IBF and Raimundo common shares were $64 and $28 per share, respectively. Show the financial statement presentation of the investments and any related accounts in the financial statements for the year ended December 31,2024 . (Round answers to 0 decimal places, eg. 5,275.)