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

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 $ 137,000, plus $ 200 in transaction fees to
purchase a $ 141,000, four - year ,4.5% bond payable of Capital Inc. dated Feb. 1. Interest is paid semiannually beginning August 1. Mar. 29 Bought 117,000 common shares of Regina Inc. for a total of $ 100,152, plus paid an extra $ 500 for transaction fees . May 7 Regina Inc.\'s board of directors declared a total dividend of $ 542,000 regarding the total 3,500,000 shares issued and outstanding . The date of record is May 30, payable June 15. 
June 1 Paid $ including $ 500 in transaction fees to purchase a five - year ,7.5%, $ 153,000 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 cheque from Capital Inc. regarding semiannual interest . Sold the Capital Inc. bond at 98.17 Purchased 92,000 Tech Inc. common shares at $ 9.40 plus $ 400 in transaction fees . Dec. 1 Sold 92,000 of the Regina Inc. shares at $ 0.95 and incurred $ 250 in transaction fees .31 Accrued interest on the Yates bond . Fair values of the equity securities on this date were Regina , $ 1.20 ; Tech Inc. , $ 7.20. Assume that the carrying value of the Yates bond was equal to its fair value .2024 May 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 .) View transaction list Journal entry worksheet <53628712 Record the purchase of $ 141,000,4- year ,4.5% bond to be held as an investment ; interest paid semiannually each May 30. Note : Enter debits before credits Credit Debit Date General Journal Feb 012023 

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