Current Attempt in Progress On August 1, 2021. Handley Ltd. purchased 1,100 Datawave inc. common shares for $49,300 cash with the intention of trading the shares and using the fair value through profit Ce loss model. Datawave declared a dividend of $1 per common share, which Handiey received on December 28, 2021. On December 31, 2021. Handley's year end, the shares' fair value was $53,500. Assume that the shares were sold on February 1, 2022. Record the sale under two different assumptions: (a) the shares sold for $51,300, and (b) the shares sold for $48,900. (tist all debit entries before credit entries. Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts)