Safely Development Corporation had relatively large idle cash balances and invested them as follows in securities to be held as non: strategic investments: 2023: Feb. 7 Purchased 2,400 common shares of Hoyal Bank at $26.70, plus $500 in transaction fees. 19 Purchased 1,460 comnon shares of Imperial 011 at $52.25, and paid $250 in transaction fees. Ape. 1 Paid $90,241 plus $500 in transaction fees for a 7,20%, four-year, $92,000 minco Inc. band that pays interest quarterly bepinning June 30 . The market rate of interest on this dote was 7.60%. Sellers Corporation plans to nold this investaent for the duration of the bond's contract life. May 26 Purchased 2,200 comon shares of ECE at $13.58, plus $200 in transaction fees. June 1 Received a $0.25 per share cash dividend on the Royal Bank comon shares. 17 Sold 1,40a Royal Bank comon shares at $27,20. 3 leceived interest on the Minco Inc, bond. Aut. 5. Received a $0.50 per share cash dividend on the Imperial oll coenon shares. Sept. I flecelved a $0.275 per share cash dividend on the remafining Royal Bank common shares. 30 Received interest on the Minco Inc. hond. On December 31, 2023, the fair values of the investments held by Safety Development Corporation were: Royal Bank, $27.70; Imperial Oil, \$50.63; and BCE, \$13.70. Assume the fair value and carrying value of the Minco inc bond were equal. Required: 1. Prepare an amortization schedule for the Minco Inc. bond showing only 2023 , (Round your intermediate and final answers to the neorest whole dollor omount. Enter all the amounts as positive values.) 2. Prepare journal entries to record the investment activity including the appropriate fair value adjustment on December 31 , (Round your intermediate ond final answers to the nearest whole dollar amount.) 3. Show how the investments will be reported on the December 31,2023 , balance sheet. (Round your intermediate snd final answers to the neorest whole dollar amount.)