The following are investment transactions of Samuelson Company: 2018 July 1 Purchased 350 shares of Bateman Company stock at $22 per share plus a brokerage fee of $600. Because Samuelson held the Bateman stock neither to collect interest and principal nor to collect interest and to sell, the Bateman stock is classified as FVTPL financial asset. Oct. 31 Received a cash dividend of $2.00 per share on the Bateman stock. Dec. 31 At year-end, Bateman stock had a market price of $19 per share. 2019 Feb. 20 Sold 175 shares of the Bateman stock for $26 per share. Oct. 31 Received a cash dividend of $2.20 per share on the Bateman stock. Dec. 31 At year-end, Bateman stock had a market price of $29 per share. (1) Calculate the amount of FVTPL Financial Assets to record on July 1 2018 (2) Calculate the amount of Valuation Adjustment for FVTPL Financial Assets to record as entry on Dec. 31 2018 (3) Calculate the amount of Valuation Adjustment for FVTPL Financial Assets to record as entry on Dec. 31 2019 (4) Calculate the amount of Valuation Adjustment for FVTPL Financial Assets to record as entry on Feb. 20 2019 (5) Calculate the amount of gain/loss on sale of FVTPL Financial Assets to record as entry on Feb. 20 2019