Following is information for Bramble Lte's investments held for trading. Bramble is a public company and has a December 31 year end. 2021 Sept. 28 Oct. 1 Purchased 2,700 shares of Cygman Limited for $38 per share. Purchased $228,000 of Rauk Inc.4% bonds at face value. The bonds pay interest semi-annually on April 1 and October 1 Sold 1,400 Cygman shares for $40 per share. Recelved $1.50 per share dividend from Cygman Cygman shares were trading at $36 per share and the Rauk bonds were trading at 101. 12 Nov. Dec 1 31 2022 Mar. 31 Apr. 1 Oct 1 Dec 31 Sold the remaining Cygman shares for $38 per share. Received interest on the Rauk bonds Received interest on the Rauk bonds. Rauk bonds were trading at 102 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 v 102600 Cash 102600 (To record purchase of investment.) Investments at FVTPL Oct. 1 228000 Cash 228000 (To record purchase of investment.) Nov 12 Cash 56000 Investments at FVTPL 53200 du Investment income or loss 2000 (To record sale of investment) Dec. 1 Cash 1950 1950 Investment Income or Loss (Collection of dividend) Interest Receivable Dec. 31 2600 2600 Loss on Sale of FVTPL Investments (To accrue interest revenue.) Investment Income or Loss Dec. 31 2280 2280 Investments at FVIPL (To record fair value adjustment.) 2022 Date Account Titles and Explanation Debit Credit Mar 31 Cash 49400 Investments at FVTPL 46800 Investment Income or Loss 2600 (To record sale of investment) Interest Receivable Apr1 (Collection of interest receivable) Oct 1 (To record collection of interest.) Oct 1 V (To record collection of interest.) Dec 31 (To accrue interest revenue.) Dec 31 A Q (To record fair value adjustment.)