Following is information for Ayayai Lte's investments held for trading. Ayayai is a public company and has a December 31 year end. 2021 Sept. 28 Oct. 1 Nov. 12 Purchased 4,200 shares of Cygman Limited for $36 per share Purchased $360,000 of Rauk Inc. 4% bonds at face value. The bonds pay interest semi-annually on April 1 and October 1. Sold 2,300 Cygman shares for $38 per share. Received $1.50 per share dividend from Cygman. Cygman shares were trading at $34 per share and the Rauk bonds were trading at 101. Dec 1 31 2022 Mar. 31 Apr. 1 Sold the remaining Cygman shares for $36 per share. Received interest on the Rauk bonds. Received interest on the Rauk bonds. Rauk bonds were trading at 102. Oct 1 Dec. 31 Record the above transactions, including any required adjusting entries, for 2021 and 2022. 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) 2021 Date Account Titles and Explanation Debit Credit Sept. 28 Investments at FVTPL 151.200 Cash 151,200 (To record purchase of investment.) Oct 1 Investments at FVTPL 360,000 Cash 360,000 (To record purchase of investment.) Nov. 12 Cash 87.400 Investment income or loss 4,600 Investments at FVTPL 82.800 11 (To record sale of investment.) Dec 1 Cash 2.850 Interest Revenue 2,850 (Collection of dividend.) Dec 31 64,600 (To record sale of investment.) Apr. 1 >