Following is information for Marcel Ltes investments held for trading. Marcel is a public company and has

Following is information for Marcel Ltée’s investments held for trading. Marcel is a public company and has a December 31 year end. 

2024 

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 semiannually 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. 

2025 

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. 

Instructions 

Record the above transactions, including any required adjusting entries, for 2024 and 2025.