safety development corporation had relatively large idle cash balances and invested them as follows in securities to be held as non strategic investments 2020 feb 7 purchased 3400 shares common shares of royal bank at $27.70 plus $ 500 transction fees. feb 19 purchased 2400 commkn shares of imperial oil at$ 54.75 & paid $250 in transction fee apr 1 paid $100093 plus $500 in tranctipn fees fpr a 6.80% gour year $102000 minco inc. bond that pays interest quartely bagining june 30. the market rate of interest on this date was 7.20%. sellers corporation plans to hols this invedtment for a duration of the bond may 26 purchased 3200 shars at $14 58 plus $200 tranction fees june 1 recieved 0.25 share cash dividend on royal bank share 17 sold 2400 royal common shars at $ 28.20 30 received interst on minco. inc bond aug 5 recieved $0.50 per share dividend on imperivla oil common share sep 1 rsceived $0.275 per share dividend on remaining royal bank common share 30 received interest on minco. inc bond dec 31 recsieved interest on minco inc bond 1 prroare tge amortization table 2 prrpare jornel entries to record the investments invluding the appropriate fair value adjustments on dec 31 3 show how the investments will be reported on dec. 31 2020 balance sheet