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 $136,000, plus $200 in transaction fees to purchase a $140,000, four-year, 4.0% bond payable of Capital Inc. dated Feb. 1. Interest is paid semiannually beginning August 1.
Mar.		29		Bought 116,000 common shares of Regina Inc. for a total of $99,296, plus paid an extra $500 for transaction fees.
May		7		Regina Inc.s board of directors declared a total dividend of $541,000 regarding the total 3,500,000 shares issued and outstanding. The date of record is May 30, payable June 15.
June		1		Paid $155,000 including $500 in transaction fees to purchase a five-year, 7.0%, $152,000 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 91,000 Tech Inc. common shares at $9.20 plus $400 in transaction fees.
Dec.		1		Sold 91,000 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., $7.10. Assume that the carrying value of the Yates bond was equal to its fair value.
2021
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?