The following was reported by Church Financial in its December 31, 2021, financial statements:

Investments at FVTPL, December 31, 2020		$10,300
Investments at FVTPL, December 31, 2021		14,100
Investment Income or (Loss)		(400)

Additional information:

1.		The investments at FVTPL are investments in equity securities held for trading purposes.
2.		Investment income or loss consists of: holding gain on the FVTPL investments of $2,400, and loss on sale of the FVTPL investments of $2,800.
3.		The carrying amount of the FVTPL investment sold was $3,800.

(c) Post the journal entries to the Investments at FVTPLT account. Investments at FVTPL