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What is the Investment Income or Loss and Investments at FVTPL for Dec 31 2021 and Dec 31 2022? The second screenshot is for 2021

What is the Investment Income or Loss and Investments at FVTPL for Dec 31 2021 and Dec 31 2022?

The second screenshot is for 2021

Third screenshot is for 2022

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Following is information for Marcel Lte's investments held for trading. Marcel is a public company and has a December 31 year end. 2021 Sept. 28 Purchased 3,500 shares of Cygman Limited for $40 per share. Oct. 1 Purchased $300,000 of Rauk Inc. 4% bonds at face value. The bonds pay interest semi-annually on April 1 and October 1. Nov. 12 Sold 1,900 Cygman shares for $42 per share. Dec. 1 Received $1.50 per share dividend from Cygman. 31 Cygman shares were trading at $38 per share and the Rauk bonds were trading at 101. 2022 Mar. 31 Sold the remaining Cygman shares for $40 per share. Apr. 1 Received interest on the Rauk bonds. Oct. 1 Received interest on the Rauk bonds. Dec. 31 Rauk bonds were trading at 102. Record the above transactions, including any required adjusting entries, for 2021 and 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Dec. 31 Interest Receivable 3000 Investment Income or Loss 3000 (To accrue interest revenue.) Dec. 31 Investment Income or Loss 3500 Investments at FVTPL 3000 (To record fair value adjustment.) Dec. 31 Interest Receivable 3000 Investment Income or Loss 3000 (To accrue interest revenue.) Dec. 31 Investments at FVTPL 6000 Investment Income or Loss 6000 (To record fair value adjustment.)

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