Prepare entries to record the following non$-$strategic investment transactions of Arrowhead Investment Corporation. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.$)$

$2023$

Mar. $1$ Paid $$67,980$ to purchase a $$67,000,$ two$-$year, $7\mathrm{.}0\%$ bond payable of Action Corporation dated March $1.$ There was a $$95$ transaction fee included in the above$-$noted payment amount. Interest is paid quarterly beginning June $1.$ Management intends to actively trade bond purchases.

Apr. $16$ Bought $2,700$ common shares of Brandon Motors at $$27\mathrm{.}00.$ There was a $$95$ transaction fee included in the above$-$noted payment amount.

May $2$ Paid $$52,968$ to purchase a five$-$year, $4\mathrm{.}50\%,$ $$54,000$ bond payable of Collingwood Corporation. There was a $$95$ transaction fee included in the above$-$noted payment amount. Interest is paid annually each April $30.$

June $1$ Received a cheque from Action Corporation regarding quarterly interest.

Aug. $1$ Brandon Motors$$ board of directors declared a dividend of $$0\mathrm{.}75$ per share to shareholders of record on August $10,$ payable August $15.$

$15$ Received the Brandon Motors dividend.

Sept. $1$ Received a cheque from Action Corporation regarding quarterly interest.

$17$ Purchased $26,400$ Dauphin Inc. common shares at $$3\mathrm{.}70.$ There was a $$95$ transaction fee.

Oct. $20$ Sold the Brandon Motors shares at $$31\mathrm{.}30.$

Dec. $1$ Received a cheque from Action Corporation regarding quarterly interest.

$1$ Sold the Action Corporation bond at $101.$

$31$ Accrued interest on the Collingwood bond. The fair value of the equity security on this date was Dauphin, $$4\mathrm{.}00.$ The carrying value equalled the fair value for the Collingwood bond.

$2024$

Apr. $30$ Received a cheque from Collingwood Corporation regarding annual interest.