On August 1, 2018, Springfield Ltd. purchased 1,000 Datawave Inc. common shares for $48,300 cash with the intention of trading the shares and using the fair value through profit or loss model. Datawave declared a dividend of $1 per common share, which Springfield received on December 28, 2018. On December 31, 2018, Springfield's year end, the shares' fair value was $52,700. Assume that the shares were sold on February 1, 2019. Record the sale under two different assumptions: (a) the shares sold for $50,800, and (b) the shares sold for $47,200. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) No. Date Account Titles and Explanation Debit Credit (a) Feb. 1 TCash 50,800 Realized Gain on Long-Term Investments 2500 Investment in Associates 48,300 (b) Feb. 1 Cash 47,200 Realized Loss on Investment in Associates 1100 Investment in Associates 48,300