In January 2022, the management of Canarie Corporation, a publicly-traded company, decides that it has sufficient cash to purchase some debt and equity securities to be held as trading investments. During the year, the following transactions occurred. Feb. 1 Purchased 1,100 shares of NJF common shares for $46,200. Mar. 1 Apr. 1 July 1 Aug. 1 Purchased 500 shares of SEK common shares for $18,500. Purchased 69 $1,000, 8% CRT bonds for $70,100. Interest is receivable semi-annually on April 1 and October 1. Received a cash dividend of $0.60 per share on the NJF common shares. Sold 180 shares of NJF common shares at $36.00 per share. Received $2 per share cash dividend on the SEK common shares. Received the semi-annual interest on the CRT bonds. Sold the CRT bonds for $75,030. Sept. 1 Oct. 1 Oct. 1 At December 31, Canarie's fiscal year end, the fair values of the NJF and SEK common shares were $35 and $32 per share, respectively. (c) c Identify the accounts typically used in recording Trading Investments and give the statement classification of each account. Account Financial Statement Section Cash Dividend Income Interest Income