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. 2020 Feb. 1 Paid $138,000, plus $200 in transaction fees to purchase a $142,000, four-year, 5.0% bond payable of Capital Inc. dated Feb. 1. Interest is paid semiannually beginning August 1. Mar. 29 Bought 118,000 common shares of Regina Inc. for a total of $101,008, plus paid an extra $500 for transaction fees. May June 7 Regina Inc.'s board of directors declared a total dividend of $543,000 regarding the total 3,500,000 shares issued and outstanding. The date of record is May 30, payable June 15. 1 Paid $157,000 including $500 in transaction fees to purchase a five-year, 8.0 %, $154,000 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. Dec. 2021 May 1 Sold the Capital Inc. bond at 98. 17 Purchased 93,000 Tech Inc. common shares at $9.60 plus $400 in transaction fees. 1 Sold 93,000 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, $0.95; Tech Inc., $7.30. Assume that the carrying value of the Yates bond was equal to its fair value. 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.) Journal entry worksheet < 1 2 3 4 5 6 7 8 12 Record the purchase of $142,000, 4-year, 5.0% bond to be held as an investment; interest paid semiannually each May 30. Note: Enter debits before credits. Date Feb 01, 2020 General Journal Debit Credit Record entry Clear entry View general icumal Analysis Component: How would the financial statements have been affected differently if the dividends received on June 15 were from a significant influence investment or investment in associate as opposed to a non-strategic investment? Balance Sheet Income Statement