Following are the non$-$strategic investment transactions of Corona Inc.:

$2023$

Jan. $1$ Purchased for $$93,059$ an $9\mathrm{.}5\%,$ $$88,000$ bond that matures in $22$ years from Hanna Corporation when the market interest rate was $8\mathrm{.}9\%.$ There was a $$50$ transaction fee included in the above$-$noted payment amount. Interest is paid semiannually beginning June $30,2023.$ The acquisition was made with intention to hold to maturity.

June $30$ Received interest on the Hanna bond.

July $1$ Paid $$128,591$ for a Trust Inc. bond with a par value of $$133,000$ and a seventeen$-$years term. The bond pays interest quarterly beginning September $30,2023,$ at the annual rate of $9\mathrm{.}3\%$; the market interest rate on the date of purchase was $9\mathrm{.}7\%.$ There was a $$50$ transaction fee included in the above$-$noted payment amount.

Sept. $30$ Received interest on the Trust bond.

Dec. $31$ Received interest on the Hanna and Trust bonds.

$31$ The fair values of the bonds on this date equalled the fair values.