Bardise 15-2 Non-strategic Investments L03 CHECK FIGURE Dec 31 2020 investment loss = $35,150 Prepare entries to record the following non strategic investment transactions of Wild Garden Tool Inc. Assume each bond acquired in purchased with the intention to actively trade 2020 Red Pold 3120,000, plus $200 in transaction fees to purchase a $124.000, four year, 3% bond payable of Capital Inc dated Feb. 1 Interest is paid semiannually beginning August 1 Mar 29 Bought 100,000 common shares of Regina Inc. for a total of 885,600, plus paid an extra $500 for transaction fees May 7. Regina Ine's board of directors declared a total dividend of $525.000 regarding the total 3.500.000 shares issued und outstanding. The date of record is May 30, payable June 15. June I Paid $139.000 including 3500 in transaction fees to purchase a five year, 6%. $136,000 bond payable of Yates Corporation. Interest is paid annually cach May 30, 15 Received a cheque regarding the dividends declared on May 7 1 Rectived a cheque from Capital in regarding seminnnual interest. 1 Sold the Capital Inc. bond at 98 17. Puitehased 75.000 Tech Inc. common shares at $6.00 plus $400 in transaction fees 1 Sold 75.000 of the Regina Inc. shares at 50.95 and incurred $250 in transaction fees. 31 Accrued interest on the Yates bond. Fair values of the equity securities on this date were Regina, 50.95; Tech Inc. 55.50 Assume that the carrying value of the Yates bond was equal to its fair value 2021 Dec M 30 Received a cheque from Yates Corporation regarding annual interest