The following was reported by Church Financial in its December 31, 2021, financial statements: Investments at FVTPL, December 31, 2020 $12,300 Investments at FVTPL, December 31, 2021 16,800 Investment Income or (Loss) (600) Additional information: 1. 2. The investments at FVTPL are investments in equity securities held for trading purposes. Investment income or loss consists of: holding gain on the FVTPL investments of $2,800, and loss on sale of the FVTPL investments of $3,400. The carrying amount of the FVTPL investment sold was $4,500. 3. 3. Post the journal entries to the Investments at FVTPL T account. Investments at FVTPL Dec. 31, 2020 12300 Dec 31, 2021 4500 Dec 31, 2021 2800 Purchases Purchases 6200 Dec. 31. 2021 16800