Safety Development Corporation had relatively large idle cash balances and invested them as follows in securities to be held as non$-$strategic investments: $2023$ Feb$\mathrm{.}7$ Purchased $2,700$ common shares of Royal Bank at $$27\mathrm{.}00,$ plus $$500$ in transaction fees. $19$ Purchased $1,700$ common shares of Imperial Oil at $$53\mathrm{.}00,$ and paid $$250$ in transaction fees.Apr$\mathrm{.}1$ Paid $$93,215$ plus $$500$ in transaction fees for a $7\mathrm{.}80\%,$ four$-$year, $$95,000$ Minco Inc. bond that pays interest quarterly beginning June $30.$ The market rate of interest on this date was $8\mathrm{.}20\%.$ Sellers Corporation plans to hold this investment for the duration of the bonds contract life.May$26$ Purchased $2,500$ common shares of BCE at $$13\mathrm{.}88,$ plus $$200$ in transaction fees.June$1$ Received a $$0\mathrm{.}25$ per share cash dividend on the Royal Bank common shares. $17$ Sold $1,700$ Royal Bank common shares at $$27\mathrm{.}50.30$ Received interest on the Minco Inc. bond.Aug$\mathrm{.}5$ Received a $$0\mathrm{.}50$ per share cash dividend on the Imperial Oil common shares.Sept$\mathrm{.}1$ Received a $$0\mathrm{.}275$ per share cash dividend on the remaining Royal Bank common shares. $30$ Received interest on the Minco Inc. bond.Dec$\mathrm{.}31$ Received interest on the Minco Inc. bond.On December $31,2023,$ the fair values of the investments held by Safety Development Corporation were: Royal Bank, $$28\mathrm{.}00$; Imperial Oil, $$51\mathrm{.}38$; and BCE, $$14\mathrm{.}00.$ Assume the fair value and carrying value of the Minco Inc. bond were equal. Prepare journal entries to record the investment activity including the appropriate fair value adjustment on December $31.($Round your intermediate and final answers to the nearest whole dollar amount.$)$