During the year, Lannister Electric made the following investments: a) On January 1I Lannister purchased a strategic investment of 10.000 shares in Gregor Inc. for $11 per share. This represents 35% of Gregor Inc. common shares. On December 31. Gregor Inc. declares and pays a $50,000 dividend and reports a net income of $270,000. Lannister will use the equity method to record this investment. b} On April 17, they purchased a $40,000, 85 day T-bill at 4.56 for $39,609. The T-bill matures on July 16. c) On July 1, they purchased a $44,000, 6 year bond paying 8% when the market rate was 10%. Interest is paid every months on December 31 and June 30. Lannister paid $40,100 to purchase the bond and plans to hold onto the bond until it matures. d} On November 23. the company purchased 4000 shares of Daenerys Inc. at $18 per share for the purpose of trading. The shares are less than 4% of the total shares of Daenerys Inc. and are a non-strategic investment. By December 31. the price per share had gone up to $22 per share. Prepare the journal entries for the issue of shares, issue of the bonds and the dividends, plus all the investments made during the year. Also prepare adjustments at year end to accrue interest on the bond and to record change to any applicable investments