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