On February 15, 2020, Yannis Inc. purchases 4,000 shares of Pink Flamingo Co. for $30 per share. At the time of the purchase Pink Flamingo Co. had 1,000,000 shares outstanding. On May 1, 2020 Yannis Inc receives dividends of $2.00 per share from Pink Flamingo Co. On December 31, 2020, the shares of Pink Flamingo Co. were trading at $26 per share. On February 1, 2021, Yannis Inc. sold 400 shares of Pink Flamingo Co. for $31 per share. Yannis Inc. accounts for non-strategic investments at fair value through profit and loss. You are the accountant for Yannis Inc. REQUIRED: Prepare the journal entry for February 1, 2021. Round your number to two decimal places. You must include a comma in the correct spot for your numbers. (please list 'credit' accounts in alphabetical order) Debit Credit $ $ Credit $