d K ces Safety Development Corporation had relatively large idle cash balances and invested them as follows in securities to be held as non- strategic investments: 2023 Feb. 7 Purchased 3,400 common shares of Royal Bank at $27.70, plus $500 in transaction fees. 19 Purchased 2,400 common shares of Imperial Oil at $54.75, and paid $250 in transaction fees. Apr. 1 Paid $100,093 plus $500 in transaction fees for a 6.80 %, four-year, $102,000 Minco Inc. bond that pays interest quarterly beginning June 30. The market rate of interest on this date was 7.20%. Sellers Corporation plans to hold this investment for the duration of the bond's contract life. May 26 Purchased 3,200 common shares of BCE at $14.58, plus $200 in transaction fees. June 1 Received a $0.25 per share cash dividend on the Royal Bank common shares. 17 Sold 2,400 Royal Bank common shares at $28.20. 30 Received interest on the Minco Inc. bond. Aug. 5 Received a $0.50 per share cash dividend on the Imperial Oil common shares. Sept. 1 Received a $0.275 per share cash dividend on the remaining Royal Bank common shares. 30 Received interest on the Minco Inc. bond. Dec. 31 Received interest on the Minco Inc. bond. On December 31, 2023, the fair values of the investments held by Safety Development Corporation were: Royal Bank, $28.70; Imperial Oil, $53.13, and BCE, $14.70. Assume the fair value and carrying value of the Minco Inc. bond were equal. Required: 1. Prepare an amortization schedule for the Minco Inc. bond showing only 2023. (Round your intermediate and final answers to the nearest whole dollar amount. Enter all the amounts as positive values.)

Safety Development Corporation had relatively large idle cesh bolances and invested them os follows in securities to be held os nonstrotegic investments: 2023 Feb, 7 Purchased 3,400 comon shares of Royal 8 ank at 527.70 , plus 5900 in transaction fees. 19 Purchased 2,430 cesoon shares of loperiat of 1 at \\( \\$ 54.73 \\), and pala \\( \\$ 250 \\) in transaction fees. beginning June 39. The market pate of interest on this dote was 7.200 . Sellers Corporation plans to hold this investoent for the duration of the bond's contract \\( 21 \\mathrm{fe} \\). Msy 26 Purchused 3 , 200 coenon shares of BCE at 314.58 , plus 3209 in sransoction fees. June 1 Recelved a 30.25 per share cash dividehd on the Royal Bank comon shares. 39 Recelved interest on the Hinco inc. bond. Aug. 5 Recelved a se.so per shore cash dividend on the Impendal ofl coenon shares. Sept. 1 llecefved o 50,275 per share casn dividend on the resuining Heyal- Bank comon shares. 90 . Fiecelved interest on the Pinco inc, bond. Dec. 31 - becelved interelt on the isince inc. bood. On December 31,2023, the foir values of the investments held by Sofery Development Corporavon were: Royal Bank, 528.70 . Imperial Cil, 55313, and BCE, 51470 Assume the far volue and carrying value of the Mincolinc. bond were equal. Required: 1. Prepsic an amorturation schedule for the Mince inc bond showng orly 2023 (Round your intermediate and final answers to the noareat whole doller amount. Enter all the smounts as positive values