On August 1, 2021, Sipacore Ltd. purchased 1,000 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 $1 per common share, which Sipacore received on December 28, 2021. On December 31, 2021, Sipacore's year end, the shares' fair value was $51,200. Assume that the shares were sold on February 1 2022. Record the sale under two different assumptions: (a) the shares sold for $49.400, and (b) the shares sold for $46,400. (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.) Debit Credit No. Date Account Titles and Explanation Feb. 1 (b) Feb. 1