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.

$2023$

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. dated Feb. $1.$ Interest is paid semiannually beginning August $1.$

Mar. $29$ 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.$$s board of directors declared a total dividend of $$528,000$ regarding the total $3,500,000$ shares issued and outstanding. The date of record is May $30,$ payable June $15.$

June $1$ Paid $$142,000$ including $$500$ in transaction fees to purchase a five$-$year, $7\mathrm{.}5\%,$ $$139,000$ bond payable of Yates Corporation. Interest is paid annually each May $30.$

$15$ Received a cheque regarding the dividends declared on May $7.$

Aug. $1$ Received a cheque from Capital Inc. regarding semiannual interest.

$1$ Sold the Capital Inc. bond at $98.$

$17$ 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.

$31$ Accrued interest on the Yates bond. Fair values of the equity securities on this date were Regina, $$1\mathrm{.}10$; Tech Inc., $$5\mathrm{.}80.$ Assume that the carrying value of the Yates bond was equal to its fair value.

$2024$

May $30$ Received a cheque from Yates Corporation regarding annual interest.