Safety Development Corporation had relatively large idle cash balances and invested them as follows in securities to be held as nonstrategic investments: 2020 Feb. 7 Purchased 3,000 common shares of Royal Bank at $27.30, plus $500 in transaction fees. 19 Purchased 2, 800 common shares of Imperial Oil at $53.75, and paid $250 in transaction fees. Apr. I Paid $96,190 plus $500 in transaction fees for a 8.40%, four-year, $98,000 Minco Inc. bond that pays interest quarterly beginning June 30 . The market rate of interest on this date was 8.80%. Sellers corporation plans to hold this investment for the duration of the bond's contract life. May 26 Purchased 2,800 common shares of BCE at $14.18, plus $200 in transaction fees. June 1 Received a $0.25 per share cash dividend on the Royal Bank common shares. 17 Sold 2,000 Royal Bank common shares at $27.80. 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 31,2020 , the fair values of the investments held by Safety Development Corporation were: Royal Bank, $28.30; imperial Dil, $52.13; and BCE, \$14.30. 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 2020 . (Round your intermediate and final answers to the hearest whole dollar amount. Enter all the amounts as positive values.) \begin{tabular}{|l|l|l|l|} \hline Apr. 1/20 & Cash Interest Received & Period Interest Income & \end{tabular} Journal entry worksheet Record the purchase of investment. Entor debits before credits. Record the purchase of investment. Note: Enter debits before credits. Record the purchase of a 4-year, 8.40%,$98,000 bond