The following are the non-strategic investment transactions of Wiki Garden Tool Inc. Assume each bond acquired is purchased with the intention to actively trade. 2020 Pab. 1 Paid $132,000, plus $200 in transaction fees to purchase a $136,000, four-year, 5.5% bond payable of Capital Inc. dated Feb. 1. Interest is paid seniannually beginning August 1. Har. 29 Bought 112,000 common shares of Regina Ino. for a total of $95,872, plus paid an extra $500 for transaction feen. Hay 7 Regina Inc.'a board of directora declared a total dividend of $537,000 regarding the total 3,500,000 abarea issued and outstanding. The date of record is May 30, payable June 15. June 1 Paid $151,000 including $500 in transaction fees to purchase a five-year, 8.5%, $148,000 bond payable of Yates Corporation. Interest in paid annually each May 30. 15 Received a cheque regarding the dividends declared on May 7. 1 Received a cheque from Capital Inc. regarding seniannual interest. 1 Sold the Capital Inc. bond at 98. 17 Purchased 87,000 Tech Inc. common ahares at $8.40 plus $400 in transaction fees. Dec. 1 Sold 87,000 of the Regina Inc. shares at $0.95 and incurred $250 in transaction fees. 31 Accrued interest on the Yates bond. Fair values of the equity securities on this date were Regina, $0.95, Zech Inc., $6.70. Assume that the carrying value of the Yaten bond was equal to its fair value. 2021 Hay 30 Received a cheque from Yates Corporation regarding annual interest. Prepare entries to record the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations and round your final answers to the nearest whole dollar.) 1 Record the purchase of $136,000, 4-year, 5.5% bond to be held as an investment; interest paid semiannually each May 30. 2 Record the purchase of 112,000 common shares as an investment. 3 Record the declaration of dividend. 4 Record the Purchase of a 5-year, 8.5 % , $ 148,000 bond; interest paid annually each May 30. 5 Record the receipt of a cheque regarding May 7 dividends declaration. 6 Record the collection of interest. 7 Record the sale of investment. 8 Record the purchase of 87,000 Tech Inc. common shares at $8.40. 9 Record the sale of investment. 10 Record the accrual of interest. 11 Record fair value adjustment at year end. 12 Record the collection of interest.