The following are the non$-$strategic investment transactions of Wiki Garden Tool Inc. Assume each bond acquired is purchased with

the intention to actively trade.Feb. $1$ Paid $$123,000,$ plus $$200$ in transaction fees to purchase a $$127,000,$ four$-$year, $4\mathrm{.}5\%$ bond payable of Capital Inc. datedMar. $29$ Bought $103,000$ common shares of Regina Inc. for a total of $$88,168,$ plus paid an extra $$500$ for transaction fees.

May $7$ Regina Inc.$\text{'}$s board of directors declared a total dividend of $$528,000$ regarding the total $3,500,000$ shares issued andJune $1$ Paid $$142,000$ including $$500$ in transaction fees to purchase a five$-$year, $7\mathrm{.}5\%,$ $$139,000$ bond payable of Yates$15$ Received a cheque regarding the dividends declared on May $7.$

Aug. $1$ Received a cheque from Capital Inc. regarding semiannual interest$\mathrm{.}17$ Purchased $78,000$ Tech Inc. common shares at $$6\mathrm{.}60$ plus $$400$ in transaction fees.

Dec. $1$ Sold $78,000$ of the Regina Inc. shares at $$0\mathrm{.}95$ and incurred $$250$ in transaction fees. $$5\mathrm{.}80.$ Assume that the carrying value of the Yates bond was equal to its fair value.May $30$ Received a cheque from Yates Corporation regarding annual interest.Prepare entries to record the above transactions. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required"

in the first account field. Do not round intermediate calculations and round your final answers to the nearest whole dollar.$)$