Record the purchase of $63,000, 2-year, 8.500% bond payable to be held as an investment. The following are the non-strategic investment transactions of Wiki Garden Tool Inc. Assume each bond acquired is purchased with the intention to actively trade. 2020 Feb 1 Paid $126,000, plus $200 in transaction fees to purchase a $130,000, four-year, 6.0% bond payable of Capital Inc. dated Feb. 1. Interest is paid semiannually beginning August 1. Mar. 29 Bought 106,809 common shares of Regina Inc. for a total of $90,736, plus paid an extra $500 for transaction fees. 7 Regina Inc.'s board of directors declared a total dividend of $531,000 regarding the total 3,500,000 shares issued and outstanding. The date of record is May 30, payable June 15. June 1 Paid $145,000 including $500 in transaction fees to purchase a five-year, 9.0%, $142,000 bond payable of Yates Corporation. Interest is paid annually each May 30. 15 Received a cheque regarding the dividends declared on May 7. Aug 1 Received a cheque from Capital Inc. regarding semiannual interest. 1 Sold the Capital Inc. bond at 98. 17 Purchased 81,890 Tech Inc. common shares at $7.20 plus $480 in transaction fees. Dec 1 Sold 81,800 of the Regina Inc. shares at $0.95 and incurred $250 in transaction fees. 31 Accrued interest on the Yates bond. Fair values of the equity securities on this date were Regina, $8.95; Tech Inc., $6.10. Assume that the carrying value of the Yates bond was equal to its fair value. 2021 May 30 Received a cheque from Yates Corporation regarding annual interest. Prepare entries to record the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations and round your final answers to the nearest whole dollar.)