Safety Development Corporation had relatively large idle cash balances and invested them as follows in securities to be held as nonstrategic investments: 2023 Feb. 7 Purchased 4,100 common shares of Royal Bank at $28.40, plus $508 in transaction fees. Apr. 1 Paid $107,037 plus $500 in transactionial 0 il at $56.50, and paid $250 in transaction fees. beginning June 30 . The market rate of interest on this four-year, $109,000 Minco Inc. bond that pays interest quarterly for the duration of the bond's contract life. May 26 Purchased 3,900 common shares of BCE at $15.28, June 1 Received a $0.25 per share cash dividend on the plus $200 in transaction fees. 17 Sold 3,100 Royal Bank common shares at $28.90. Royal Bank common shares. 30 Received interest on the Minco Inc. bond. Aug. 5 Received a $0.50 per share cash dividend on the Imperial oil common shares. Sept. 1 Received a $0.275 per share cash dividend on the remaining Royal Bank common shares. 30 Received interest on the Minco Inc. bond. Dec. 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, $29.40; Imperial Oil, \$54.88; and BCE, \$15.40. Assume the fair value and carrying value of the Minco Inc. bond were equal. 2. 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.) Tnurnal ontry wnorlehont