Current Attempt in Progress During the year ended December 31, 2021, Novak Corporation, a public company, had the following transactions related to investments held for trading purposes: Feb. 1 Purchased 560 IBF common shares for $22,400. Mar. 1 Purchased 1,550 Raimundo common shares for $51,150. Apr. 1 Purchased $190,000 of CRT 4\% bonds at par. Interest is payable semi-annually on April 1 and October 1. July 1 Received a cash dividend of $1.00 per share on the IBF common shares. Aug. 1 Sold 260 IBF common shares at $44 per share. Oct. 1 Received the semi-annual interest on the CRT bonds. 1 Sold the CRT bonds for $195,000. Dec. 31 The fair values of the IBF and Raimundo common shares were $46 and $29 per share, respectively. (To record purchase of investment.) (To record purchase of investment.) (To record purchase of investment.) (Collection of dividend.) (To record sale of investment.) (Collection of interest revenue.) (To record sale of investment.) (To record fair value adjustment.)