please answer this question 2.

Safety Development Corporation had relatively large idle cash balances and invested them as follows in securities to be held as nonstrategic investments: 2023 Feb. 7 Purchased 3,100 common shares of Royal Bank at \\( \\$ 27.40 \\), plus \\( \\$ 500 \\) in transaction fees. 19 Purchased 2,100 common shares of Imperial Oil at \\( \\$ 54.00 \\), and paid \\( \\$ 250 \\) in transaction fees. Apr. 1 Paid \\( \\$ 97,182 \\) plus \\( \\$ 500 \\) in transaction fees for a \8.60, four-year, \\( \\$ 99,000 \\) Minco Inc. bond that pays interest quarterly beginning June 30. The market rate of interest on this date was 9.00\\%. Sellers Corporation plans to hold this investrnent for the duration of the bond's contract life. May 26 Purchased 2,900 common shares of BCE at \\( \\$ 14.28 \\), plus \\( \\$ 200 \\) in transaction fees. June 1 Received a \\( \\$ 0.25 \\) per share cash dividend on the Royal Bank common shares. 17 Sold 2,100 Royal Bank common shares at \\$27.90. 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, \\( \\$ 28.40 \\); Imperial Oil, \\$52.38; and BCE, \\$14.40. 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.) Analysis Component: If the fair value adjustment is not recorded by Safety Development Corporation, what is the impact on the financial statements? for the duration of the bond's contract life. May 26 Purchased 2,900 common shares of BCE at \\( \\$ 14.28 \\), plus \\( \\$ 200 \\) in transaction fees. June 1 Received a \\( \\$ 0.25 \\) per share cash dividend on the Royal Bank common shares. 17 Sold 2,100 Royal Bank common shares at \\( \\$ 27.90 \\). 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, \\$28.40; Imperial Oil, \\$52.38; and BCE, \\$14.40. 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 dollor amount. Enter oll the omounts as positive values.)