On August 1, 2018, Tarjee Ltd. purchased 900 Datawave Inc. common shares for $47,100 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 Tarjee received on December 28, 2018. On December 31, 2018, Tarjee's year end, the shares' fair value was $50,700. Assume that the shares were sold on February 1, 2019. Record the sale under two different assumptions: (a) the shares sold for $48,600, and (b) the shares sold for $45,900. (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 (b) Feb. 1