Record the above transactions, including any required adjusting entries, using the fair value through profit or loss model.

During 2024, Primary Financial Corporation had the following trading investment transactions: Jan. 5 Purchased 400 FBC common shares for $100 per share. Jan. 15 Purchased 500 DSR common shares for $60,000. Feb. 1 Purchased 5% TMR bonds at face value, for $80,000. Primary will receive interest from these bonds semi-annually on Feb. 1 and Aug. 1. Jun. 1 Received a cash dividend of $2 per share on the DSR common shares. Aug. 1 Received the semi-annual interest on the TMR bonds. Aug. 1 Sold the TMR Bonds for $78,000. Dec. 1 Sold 50FBC common shares at $95 per share. Dec. 30 DSR declared a dividend of $2.50 per share, payable on January 30 next year. Dec. 31 The market prices of the FBC and DSR common shares were $90 and $125 per share, respectively. \begin{tabular}{|c|c|c|c|c|} \hline Date & & Account Titles and Explanation & Debit & Credit \\ \hline Jan5 & & Trading investments. & 40000 & \\ \hline & & Cash & & \\ \hline Jan.15 & & Trading investments & 60000 & \\ \hline & & cach & & \\ \hline Fab 1 & & Trading investments & 80000 & \\ \hline & & Cash & & \\ \hline Jun. 1 & & Cosh & 1000 & \\ \hline & & Dividend Income & & \\ \hline Aug 1 & & Cash & 2000 & \\ \hline & & Interest income & & \\ \hline Aug 1 & & Cach & 78000 & \\ \hline & & Realized Gain on Long-Term investments. & & \\ \hline & & Trading investrents & & \\ \hline Dec1 & & Cash & & \\ \hline & & 20 & & \\ \hline & & Trading investments & & \\ \hline Dec30 & & Dividends Recelvable. & 1250 & \\ \hline & & Dividend Income & & \\ \hline Dec 31 & & Unrealized Loss on Trading investments & 400 & \\ \hline \end{tabular}