The following was reported by Church Financial in its December 31, 2021, financial statements: $12,800 Investments at FVTPL, December 31, 2020 Investments at FVTPL December 31, 2021 Investment Income or (Loss) 17.400 (600) Additional information: 1 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 $2.900, and loss on sale of the FVTPL investments of $3,500. 2 3. The carrying amount of the FVTPL investment sold was $4,600. (c) Post the journal entries to the Investments at FVTPLT account. Investments at FVTPL Dec 31, 2020 12,800 Dec 31, 2021 2.900 Purchases 6,300 Purchases