Current Attempt in Progress During the year ended December 31, 2021, Blue Spruce Corporation, a public company, had the following transactions related to investments held for trading purposes: Feb. 1 Purchased 515 IBF common shares for $24,720. Mar. 1 Purchased 1,370 Raimundo common shares for $38,360. Apr. 1 Purchased $181,000 of CRT 4% bonds at par. Interest is payable semi-annually on April 1 and October 1. July 1 Received a cash dividend of $2.00 per share on the IBF common shares. Aug. 1 Sold 305 IBF common shares at $52 per share. Oct. 1 Received the semi-annual interest on the CRT bonds. 1 Sold the CRT bonds for $186,000. Dec. 31 The fair values of the IBF and Raimundo common shares were $54 and $24 per share, respectively. 24720 Feb. 1 Investments at FVTPL 24720 Cash (To record purchase of investment.) 38360 Mar. 1 Investments at FVTPL 38360 Cash (To record purchase of investment.) 181000 Apr. Investments at FVTPL 104 record 181000 Apr. 1 Investments at FVTPL 181000 Cash (To record purchase of investment.) 1030 July 1 V Cash 1030 Investment Income or Loss (Collection of dividend.) 15860 Aug. 1 Cash 14640 Investment Income or Loss 1220 Interest Expense To record cale nf investment Oct. 1 Cash 3620 3620 Interest Revenue (Collection of interest revenue.) 186000 Oct. 1 Cash 181000 Investments at FVTPL 5000 Investment Income or Loss (To record sale of investment.) 1260 Dec. 31 Investment Income or Loss 1260 ale of TDI sortante Interest Revenue 3620 (Collection of interest revenue.) t. 1 Cash 186000 Investments at FVTPL 181000 Investment Income or Loss 5000 (To record sale of investment.) c. 31 Investment Income or Loss 1260 Loss on Sale of FVTPL Investments 1260 (To record fair value adjustment.) Interest Expense Investments at FVTPL Cash Dividend Revenue Interest Revenue Investment Income or Loss Loss on Sale of FVTPL Investments Interest Expense (Toroca Investments at FVTPL Cash Dividend Revenue Interest Revenue Investment Income or Loss Loss on Sale of FVTPL Investments Investment in Associate Interest Expense