In January 2022, the management of Handley 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 $48,400.
Mar. 1		Purchased 500 shares of SEK common shares for $20,000.
Apr. 1		Purchased 73 $1,000, 8% CRT bonds for $74,200. 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 $39.00 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 $79,240.

At December 31, Handleys fiscal year end, the fair values of the NJF and SEK common shares were $38 and $29 per share, respectively.

Record the above transactions, including required adjusting journal entries (if any)