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. 5023 Feb. 1 Paid $127,000, plus $200 in transaction fees to purchase a $131,000, four-year, 3.0% bond payable of Capital Inc. dated Feb. 1. Interest is paid semiannually beginning August 1. Mar. 29 Bought 107,000 common shares of Regina Inc. for a total of $91,592, plus paid an extra $500 for transaction fees. May 7 Regina Inc.'s board of directors declared a total dividend of $532,000 regarding the total 3,500,000 shares issued and outstanding. The date of record is May 30, payable June 15. June 1 Paid $146,000 including $500 in transaction fees to purchase a five-year, 6.0%, $143,000 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 82,000 Tech Inc. common shares at $7.40 plus $400 in transaction fees. Dec. 1 Sold 82,000 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, $1.00; Tech Inc., \$6.20. Assume that the carrying value of the Yates bond was equal to its fair value. 5024 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.) Journal entry worksheet Record the purchase of $131,000,4-year, 3.0% bond to be held as an investment; interest paid semiannually each May 30. Note: Enter debits before credits. Journal entry worksheet Record the purchase of 107,000 common shares as an investment. Note: Enter debits before credits. Journal entry worksheet Record the declaration of dividend. Note: Enter debits before credits. Journal entry worksheet Record the Purchase of a 5-year, 6.0%,$143,000 bond; interest paid annually each May 30. Note: Enter debits before credits. Journal entry worksheet Record the receipt of a cheque regarding May 7 dividends declaration. Note: Enter debits before credits. Journal entry worksheet 1 2 Note: Enter debits before credits. Journal entry worksheet Note: tnter debts betore credits. Journal entry worksheet Record the purchase of 82,000 Tech Inc. common shares at $7.40. Note: Enter debits before credits. Journal entry worksheet INote: tnter debits berore creats. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. 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