In January 2022, the management of Elkhardt 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 $49,500.
Mar. 1		Purchased 400 shares of SEK common shares for $17,600.
Apr. 1		Purchased 72 $1,000, 8% CRT bonds for $73,300. Interest is receivable semi-annually on April 1 and October 1.
July 1		Received a cash dividend of $0.60 per share on the NJF common shares.
Aug. 1		Sold 180 shares of NJF common shares at $43.00 per share.
Sept. 1		Received $2 per share cash dividend on the SEK common shares.
Oct. 1		Received the semi-annual interest on the CRT bonds.
Oct. 1		Sold the CRT bonds for $77,640.

At December 31, Elkhardts fiscal year end, the fair values of the NJF and SEK common shares were $42 and $31 per share, respectively.

(a)

Record the above transactions, including required adjusting journal entries (if any). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Feb. 1Mar. 1Apr. 1July 1Aug. 1Sept. 1Oct. 1Dec. 31
Feb. 1Mar. 1Apr. 1July 1Aug. 1Sept. 1Oct. 1Dec. 31
Feb. 1Mar. 1Apr. 1July 1Aug. 1Sept. 1Oct. 1Dec. 31
Feb. 1Mar. 1Apr. 1July 1Aug. 1Sept. 1Oct. 1Dec. 31
Feb. 1Mar. 1Apr. 1July 1Aug. 1Sept. 1Oct. 1Dec. 31
Feb. 1Mar. 1Apr. 1July 1Aug. 1Sept. 1Oct. 1Dec. 31
Feb. 1Mar. 1Apr. 1July 1Aug. 1Sept. 1Oct. 1Dec. 31
	(To record receipt of interest on CRT bonds.)
Feb. 1Mar. 1Apr. 1July 1Aug. 1Sept. 1Oct. 1Dec. 31
	(To record sale of CRT bonds.)
Feb. 1Mar. 1Apr. 1July 1Aug. 1Sept. 1Oct. 1Dec. 31