in january 2022, the management of forbes 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 NJK common shares for $49500.

Mar 1 purchased 400 shares of SEK common shares $17,600

Apr 1 purchased 72 $1000 8% CRT bonds for $73,300. interests 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.

August 1 sold 180 of NJK common shares at $43.00 per share.

Sept 1 received $2per share cash dividend on the SEK common shares

oct 1 received the semiannual interest on the CRT bonds.

Oct 1 sold the CRT bonds for $77,640

at December 31 forbes fiscal year end , the fair values of the NJK and SEK common shares were $42 and $31 per share

List the account titles, debit and credits