the intention to actively trade. Dol Inc. Assume each bond acquired is purchased with 2020 Feb . 1 Paid $138, 000, plus $260 in transaction fees to purchase a $142,090, four-year, 5.0% bond payable of Capital Inc. dated Feb. 1. Interest is paid semiannually beginning August 1. Mar . 29 Bought 118,060 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%, $154,090 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 93,000 Tech Inc. common shares at $9.60 plus $400 in transaction fees. Dec. 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. 2021 May 30 Received a cheque from Yates Corporation regarding annual interest. entry required"