On August 1, 2021, Greencastle Ltd purchased 900 Datiwave Inc. common shares for $46.200 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 Greencastle received on December 28, 2021. On December 31, 2021, Greencastle's year end the shares'fair value was $50.500. Assume that the shares were sold on February 1, 2022. Record the sale under two different assumptions: (a) the shares sold for $48,300, and (b) the shares sold for $45 500. (List all debit entries before credit entries. 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 for the amounts) No. Date Account Titles and explanation Debit Credit (a) Feb. 1 (b) Feb. 1