JenCo has the following securities in its investment portfolio on December $31,2019.$ All these securities were purchased in $2019.$

$200$ shares of Global Filter Corp. common shares, which cost $$12,800$ and had a fair value of $$16,100$ at the end of $2019.$ JenCo accounts for this investment as a special irrevocable election as FVOCI.

$8,000$ shares of Segura Corporation common stock, which cost $$448,000$ and had a fair value of $$460,000$ at the end of $2019.$ JenCo accounts for this investment as a special irrevocable election as FVOCI.

Oppong Corporation $5\%$ bonds, $$400,000$ par value, purchased for $$422,629$; amortized cost was $$415,308$ at the end of $2019.$ The market interest rate had been $3\%$ when the bond was acquired, and interest is paid annually at the end of each year. JenCo accounts for this investment at amortized cost.

In $2020,$ the following transactions occurred:

July $1$ : A dividend of $$4$ per share was received on the Global Filter Corp. shares.

September $17$ : $80$ Global Filter Corp. shares were then sold for $$8,440.$

October $14$ : Sold the Segura Corporation shares for $$451,000.$

October $23$ : Purchased $3,000$ shares of Barton Corporation for $$68$ per share. JenCo accounts for this investment as FVNI.

December $31$ : The annual interest was received on the Oppong Corporation bond; interest revenue is measured using the effective$-$interest method.

December $31$ : Market values at the end of the year: Global Filter Corp., $$83$ per share, Segura Corporation, $$58$ per share, and Barton Corporation, $$63$ per share.

Prepare journal entries for the $2020$ transactions and events. The company records dividends, interest income, amortization and holding gains $($losses$)$ separately to facilitate income tax preparation. For the sales transactions of FVOCI investments, use the methodology as shown in textbook, FVOCI Investment in Shares. Please make sure your final answer$($s$)$ are accurate to the nearest whole number.