A hospital purchased 100 shares of stock on June 30, 2011, for $ 3,100, using its unrestricted resources. On December 31, 2011, the date of its financial statements, the stock’s fair value was $ 3,200. On November 30, 2012, the hospital sold the stock for $ 2,800. Assuming it is a governmental hospital, prepare journal entries to record all the transactions and events related to this investment. Then, assuming it is a not- for- profit hospital, prepare journal entries to record all the transactions and events related to this investment.