Following is information for Flint Ltes investments held for trading. Flint is a public company and has a December 31 year end.

2021
Sept.	28		Purchased 2,900 shares of Cygman Limited for $38 per share.
Oct.	1		Purchased $246,000 of Rauk Inc. 4% bonds at face value. The bonds pay interest semi-annually on April 1 and October 1.
Nov.	12		Sold 1,600 Cygman shares for $40 per share.
Dec.	1		Received $1.50 per share dividend from Cygman.
	31		Cygman shares were trading at $36 per share and the Rauk bonds were trading at 101.
2022
Mar.	31		Sold the remaining Cygman shares for $38 per share.
Apr.	1		Received interest on the Rauk bonds.
Oct.	1		Received interest on the Rauk bonds.
Dec.	31		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 0 for the amounts.) 2021

Date	Account Titles and Explanation	Debit	Credit
Mar. 31Apr. 1Sept. 28Oct. 1Nov. 12Dec. 1Dec. 31	Investment Income or LossInterest ExpenseInterest PayableInterest ReceivableLoss on Sale of FVTPL InvestmentsInvestments at FVTPLCashNo EntryInterest Revenue
	Interest PayableLoss on Sale of FVTPL InvestmentsInterest ReceivableCashNo EntryInterest RevenueInvestment Income or LossInvestments at FVTPLInterest Expense
	(To record purchase of investment.)
Mar. 31Apr. 1Sept. 28Oct. 1Nov. 12Dec. 1Dec. 31	Investment Income or LossInterest ReceivableInterest PayableLoss on Sale of FVTPL InvestmentsNo EntryInvestments at FVTPLCashInterest RevenueInterest Expense
	Interest RevenueLoss on Sale of FVTPL InvestmentsInterest ReceivableCashInterest ExpenseNo EntryInvestment Income or LossInvestments at FVTPLInterest Payable
	(To record purchase of investment.)
Mar. 31Apr. 1Sept. 28Oct. 1Nov. 12Dec. 1Dec. 31	No EntryInterest ExpenseInterest RevenueInvestment Income or LossInvestments at FVTPLInterest PayableInterest ReceivableLoss on Sale of FVTPL InvestmentsCash
	Loss on Sale of FVTPL InvestmentsInterest ReceivableInterest RevenueCashInvestments at FVTPLInvestment Income or LossInterest ExpenseNo EntryInterest Payable
	Loss on Sale of FVTPL InvestmentsInvestment Income or LossCashInterest ReceivableInterest ExpenseNo EntryInterest PayableInterest RevenueInvestments at FVTPL
	(To record sale of investment.)
Mar. 31Apr. 1Sept. 28Oct. 1Nov. 12Dec. 1Dec. 31	Investment Income or LossLoss on Sale of FVTPL InvestmentsCashInterest ReceivableInterest PayableInvestments at FVTPLInterest RevenueInterest ExpenseNo Entry
	Loss on Sale of FVTPL InvestmentsInterest RevenueNo EntryInvestments at FVTPLInterest ExpenseInterest ReceivableInvestment Income or LossCashInterest Payable
	(Collection of dividend.)
Mar. 31Apr. 1Sept. 28Oct. 1Nov. 12Dec. 1Dec. 31	No EntryInterest PayableLoss on Sale of FVTPL InvestmentsCashInterest RevenueInterest ReceivableInterest ExpenseInvestments at FVTPLInvestment Income or Loss
	Investments at FVTPLLoss on Sale of FVTPL InvestmentsNo EntryCashInvestment Income or LossInterest PayableInterest ExpenseInterest RevenueInterest Receivable
	(To accrue interest revenue.)
Dec. 31	Interest RevenueLoss on Sale of FVTPL InvestmentsInterest ExpenseNo EntryInvestments at FVTPLCashInterest PayableInterest ReceivableInvestment Income or Loss
	Interest ExpenseInterest RevenueInterest PayableInterest ReceivableInvestments at FVTPLInvestment Income or LossNo EntryLoss on Sale of FVTPL InvestmentsCash
	(To record fair value adjustment.)