Problem 12-2A (Part Level Submission) During 2018, Ceradyne Financial Corporation had the following held for trading investment transactions: Feb. 1 Purchased 660 CBF common shares for $38,280. Mar. 1 Purchased 770 RSD common shares for $20,790. Apr. 1 Purchased 796 MRT bonds at face value, for $63,000. Interest is received semi-annually on April 1 a July 1 Received a cash dividend of $3 per share on the CBF common shares Aug. 1 Sold 210 CBF common shares at $56 per share. Sept. 1 Received a cash dividend of $1.60 per share on the RSD common shares. Oct. 1 1 31 Received the semi-annual interest on the MRT bonds. Sold the MRT bonds for $65,200. The market prices of the CBF and RSD common shares were $53 and $28 per share, respectively. Dec. y (a) Record the above transactions, including any required adjusting entries, using the fair value through profit or loss indented when the amount is entered. Do not indent manually. Record entries in the order presented in the 5,250. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)