During $2024,$ Vermillion Financial Corporation had the following trading investment transactions:

Jan. $5$ Purchased $400$ FBC common shares for $$90$ per share.

Jan. $15$ Purchased $505$ DSR common shares for $$55,550.$

Feb. $1$ Purchased $6\%$ TMR bonds at face value, for $$79,700.$ Vermillion will receive interest from these bonds semi$-$annually on Feb. $1$ and Aug. $1.$

Jun. $1$ Received a cash dividend of $$1$ per share on the DSR common shares.

Aug. $1$ Received the semi$-$annual interest on the TMR bonds.

Aug. $1$ Sold the TMR Bonds for $$77,700.$

Dec. $1$ Sold $52$ FBC common shares at $$84$ per share.

Dec. $30$ DSR declared a dividend of $$2\mathrm{.}00$ per share, payable on January $30$ next year.

Dec. $31$ The market prices of the FBC and DSR common shares were $$79$ and $$115$ per share, respectively.Journal entry and make accounts