February 6: 3,000 shares of Berkshire Inc., at a cost of $48 per share. Transaction costs for the purchase total $480. May 2: 4,000 shares of Hathaway Co. at a cost of $65 per share. Transaction costs for the purchase total $650. July 1: $500,000, 5%, four-year bonds, that pay interest semi-annually on June 30 and December 31. At the time of purchase, similar bonds were trading at 4%. Quest's management decided to classify the Berkshire shares as FV-NI, and the Hathaway shares as FV-OCI. On December 31, Berkshire shares were trading at $46 per share, and Hathaway shares were trading at $68 per share. Required: Prepare all the journal entries related to these investments in 2023. Round numbers to the nearest dollar