Feb. Mar. May June 1 29 Aug. 7 1 15 1 1 Dec. 1 30 17 31 2018 May Paid $120,000, 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. Bought 100,000 common shares of Regina Inc. for a total of $85,600, plus paid an extra $500 for transaction fees. Regina Inc.'s board of directors declared a total dividend of $525,000 regarding the total 3,500,000 shares issued and outstanding. The date of record is May 30, payable June 15. Paid $139,000 including $500 in transaction fees to purchase a five-year, 6%, $136,000 bond payable of Yates Corporation. Interest is paid annually each May 30. Received a cheque regarding the dividends declared on May 7. Received a cheque from Capital Inc. regarding semiannual interest. Sold the Capital Inc. bond at 98. Purchased 75,000 Tech Inc. common shares at $6.00 plus $400 in transaction fees. Sold 75,000 of the Regina Inc. shares at $0.95 and incurred $250 in transaction fees. Accrued interest on the Yates bond. Fair values of the equity securities on this date were Regina, $0.95; Tech Inc., $5.50. Assume that the carrying value of the Yates bond was equal to its fair value. Received a cheque from Yates Corporation regarding annual interest. Prepare entries to record the following non-strategic investment transactions of Wiki Garden Tool Inc. Assume each bond acquired is purchased with the intention to actively trade. 2017