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 $130,000, plus $200 in transaction fees to purchase a $134,000, four-year, 4.5% bond payable of Capital Inc. dated Feb. 1. Interest is paid semiannually beginning August 1. Mar.29 Bought 110,000 common shares of Regina Inc. for a total of $94,160, plus paid an extra $500 for transaction fees. May 7 Regina Inc.s board of directors declared a total dividend of $535,000 regarding the total 3,500,000 shares issued and outstanding. The date of record is May 30, payable June 15. June 1 Paid $149,000 including $500 in transaction fees to purchase a five-year, 7.5%, $140,000 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 85,000 Tech Inc. common shares at $8.00 plus $400 in transaction fees. Dec. 1 Sold 85,000 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, $1.15; Tech Inc., $6.50. 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.

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.)

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: ?