On August 1, 2021, Benton 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 Benton received on December 28, 2021. On December 31, 2021, Bentons year end, the shares fair value was $52,700. Assume that the shares were sold on February 1, 2022. Record the sale under two different assumptions: (a) the shares sold for $50,800, and (b) the shares sold for $47,200.