transaction please

Balance Sheet As at December 31, 2020 Assets Liabilities Cash $30,000 Accounts Payable $14,700 in Accounts Receivable 15,800 Unearned Revenue 6,600 Prepaid Insurance 4,200 Bank Loan 31,000 Inventory 78,500 Total Liabilities 52,300 Property, Plant & Equipment 220,000 Shareholders' Equity Accumulated Depreciation -30.000 Common Shares - 100,000 issued 100,000 Retained Earnings 166,200 Total Shareholders Equity 266,200 Total Assets $318,500 Liabilities & Owner's Equity $318,500 At 2020, Razul has authorized 180,000 common shares and 15,000 preferred shares. The preferred shares will be cumulative and pay $6 dividends. The 100,000 shares issued were issued to Razul. He will maintain control of the company and Transactions during 2021 A187 d) On April 1, the company has extra cash on hand and would like to invest it in short-term bonds issued by Gamma Ltd. The company bought 22, $1,300 short termi (one-year) bonds at par on this date and intended to sell these bonds before maturity. The interest rate on the bond is 11%, payable annually at March 31. On December 31, 2021, each bond was trading in the market at $1,400, On January 1, 2022, all bonds were sold for $25,000