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Current Attempt in Progress During 2021, Golden Valley Financial Corporation had the following trading investment transactions: Feb. 1 Purchased 650 CBF common shares for $40,950. Mar. 1 Purchased 750 RSD common shares for $21,750. Apr. 1 Purchased 7% MRT bonds at face value, for $54,600. Golden Valley received interest from these bonds semi-annually on April 1 and October 1. July 1 Received a cash dividend of $3 per share on the CBF common shares. Aug. 1 Sold 200 CBF common shares at $62 per share. Oct. 1 Received the semi-annual interest on the MRT bonds. 1 Sold the MRT bonds for $56,700. Dec. 30 RSD declared a dividend of $1.60 per share, payable on January 15 next year. Dec. 31 The market prices of the CBF and RSD common shares were $59 and $30 per share, respectively. (a) Record the above transactions, including any required adjusting entries, using the fair value through profit or loss model. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record entries in the order presented in the question. Round answers to 0 decimal places, e.g. 5,250. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Feb. 1 Mar. 1 Apr. 1 July 1 Aug. 1 Oct. 1 (To record interest on the MRT bonds.) (To record sale of MRT bonds.) Dec. 31 v Unrealized Loss on Trading Investments Trading Investments