In January 2022, the management of Sipacore 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 1,300 shares of NJF common shares for $52,000.
Mar. 1		Purchased 500 shares of SEK common shares for $19,000.
Apr. 1		Purchased 76 $1,000, 7% CRT bonds for $77,100. 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 200 shares of NJF common shares at $37.00 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 $81,900.

At December 31, Sipacores fiscal year end, the fair values of the NJF and SEK common shares were $36 and $33 per share, respectively.

solve for part b thank you!

(a) Your answer is partially correct. 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 O for the amounts.) Date Account Titles and Explanation Debit Credit Feb. 1 Trading Investments 52000 Cash 52000 Mar. 1 Trading Investments 19000 Cash 19000 Apr. 1 Revenue from Investment in Associates 77100 Cash 77100 July 1 Cash 780 Dividend Income 780 Aug. 1 Cash 7400 Realized Loss on Trading Investments 600 Trading Investments 8000 Sept. 1 Cash 1000 Dividend Income 1000 Oct. 1 Cash 2660 Interest Income 2660 (To record receipt of interest on CRT bonds.) Oct. 1 Cash 81900 Realized Gain on Trading Investments 4800 zed Loss on Investment in Associates 77100 (To record sale of CRT bonds.) Dec. 31 V Unrealized Loss on Trading Investments 6900 Trading Investments 6900 (b) Show the statement of financial position presentation of the Trading Investments at December 31, 2022. SIPACORE CORPORATION Statement of Financial Position (Partial) December 31, 2022 For the Year Ended December 31, 2022 For the Quarter Ended December 31, 2022 $ (b) Show the statement of financial position presentation of the Trading Investments at Decemb SIPACORE CORPORATION Statement of Financial Position (Partial) $ $ Att pre. Current Assets Current Liabilities Intangible Assets Long-term Investments Long-term Liabilities Property, Plant and Equipment U Stockholders' Equity Total Assets 50 Total Current Assets Total Current Liabilities Total Intangible Assets Total Liabilities (c) Total Liabilities and Stockholders' Equity Total Long-term Investments The Total Long-term Liabilities Total Property, Plant and Equipment Total Stockholders' Equity norder. This part will be available when you com