On August 1 2021, Golden Valley Ltd. purchased 1000 Datawave Inc. common shares for $46,800 cash with the intention of trading the shares and using the fair value through profit or loss model. Datawave declared a dividend of $1per common share,which Golden Calley recieved on December 28,2021. On December 31, 2021, Golden valley year end, the shares fair value was $51,200. Assume that the shares were sold on February 1,2022. Record the sales under two different assumptions: a) the shares sold for $49,400 and b) the shares sold for $46,400

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