The following information relates to the $2023$ debt and equity investment transactions of Martinez Ltd$.,$ a publicly accountable Canadian corporation. All of the investments were acquired for trading purposes and accounted for using the FV$-$NI model, with all transaction costs being expensed. No investments were held at December $31,2022,$ and the company prepares financial statements only annually, each December $31,$ following IFRS.

On February $1,$ the company purchased Williams Corp. $12\%$ bonds, at par value for $$500,000,$ plus accrued interest. Interest is payable April $1$ and October $1.$

On April $1,$ semi$-$annual interest was received on the Williams bonds.

On July $1,9\%$ bonds of Saint Inc. were purchased. These bonds, with a par value of $$180,000,$ were purchased at par plus accrued interest. Interest dates are June $1$ and December $1.$

On August $12,2,800$ shares of Scotia Corp. were acquired at a cost of $$58\mathrm{.}00$ per share. A $1\%$ commission was paid.

On September $1,$ Williams bonds with a par value of $$100,000$ were sold at $104$ plus accrued interest.

$7$ September $28,$ a dividend of $$0\mathrm{.}50$ per share was received on the Scotia shares.

On October $1,$ semi$-$annual interest was received on the remaining Williams bonds.

On December $1,$ semi$-$annual interest was received on the Saint bonds.

On December $28,$ a dividend of $$0\mathrm{.}52$ per share was received on the Scotia shares.

On December $31,$ the following fair values were determined: Williams bonds $101\mathrm{.}70$; Saint bonds $97$; and Scotia shares