In January 2022, the management of Kennel 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 Mar. 1 Apr. 1 July 1 Aug. 1 Sept. 1 Oct. 1 Oct. 1 Purchased 1,300 shares of NJF common shares for $52,000. Purchased 500 shares of SEK common shares for $19.000. Purchased 76 $1,000,7% CRT bonds for $77,100. 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 200 shares of NJF common shares at $37.00 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 $81.900. At December 31, Kennel's fiscal year end, the fair values of the NJF and SEK common shares were $36 and $33 per share, respectively. > (To record receipt of interest on CRT bonds.) (To record sale of CRT bonds.)