Bridgeport Corporation had the following activities in 2023: 1. Sold land for $206,000. 2. Purchased an FV-NI investment in common shares for $14,500. 3. Purchased inventory for $857,000 with cash. 4. Received $72,700 cash from bank borrowings. 5. Received interest for $12,600. 6. Purchased equipment for $491,000 in exchange for common shares. 7. Issued common shares for $359,000 cash. 8. Recorded an unrealized gain of $3,450 on investments accounted for using the FV-NI model. Purchased investments in bonds, reported at amortized cost for $60,150. Declared and paid a dividend of $18,000 (charged to retained earnings). 9. 10. 11. 12. 12 Sold investments in bonds reported at amortized cost, with a carrying amount of $407,200, for $415,600. Received dividends of $4,600 on FV-NI investments.