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 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. June 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. Aug. Dec. 2021 15 Received a cheque regarding the dividends declared on May 7. 1 Received a cheque from Capital Inc. regarding semiannual interest. 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. May 30 Received a cheque from Yates Corporation regarding annual interest