View Policies Current Attempt in Progress In January 2022, the management of Sipacore Corporation, a publicly-traded company, decides that it has sufficient cash to purchase some debt and equity securities to be held as trading investments. During the year, the following transactions occurred. Feb. 1 Purchased 1,300 shares of NJF common shares for $52,000. Mar. 1 Purchased 500 shares of SEK common shares for $19,000. Apr. 1 Purchased 76 $1,000,7% CRT bonds for $77,100. Interest is receivable semi-annually on April 1 and October 1. July 1 Received a cash dividend of $0.60 per share on the NJF common shares. Aug. 1 Sold 200 shares of NJF common shares at $37.00 per share. Sept. 1 Received $2 per share cash dividend on the SEK common shares. Oct. 1 Received the semi-annual interest on the CRT bonds. Oct. 1 Sold the CRT bonds for $81,900. At December 31, Sipacore's fiscal year end, the fair values of the NJF and SEK common shares were $36 and $33 per share, respectively. (a) Record the above transactions, including required adjusting journal entries (if any). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit