Presented below is an amortization schedule related to Larkspur Company's 5-year, $170,000 bond with a 6%...

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Presented below is an amortization schedule related to Larkspur Company's 5-year, $170,000 bond with a 6% interest rate and a 4% yield, purchased on December 31, 2018, for $185,137. Date Cash Received Interest Revenue Bond Premium Amortization Carrying Amount of Bonds 12/31/18 $185,137 12/31/19 $10,200 $7,405 $2,795 182,342 12/31/20 10,200 7.294 2,906 179,436 12/31/21 10,200 7,177 3,023 176.413 12/31/22 10,200 7,057 3.143 173.270 12/31/23 10,200 6,930 3,270 170,000 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end 12/31/20 12/31/21 12/31/22 12/31/23 12/31/19 Amortized cost $182.342 Fair value $179,436 $176.413 $173,270 $170,000 $161,700 $181,600 $178.300 $174.400 $170,000 13 (a) Prepare the journal entry to record the purchase of these bonds on December 31, 2018, assuming the s held-to-maturity securities are classified as (b) Prepare the journal entry related to the held-to-maturity bonds for 2019 (c) Prepare the journal entry related to the held-to-maturity bonds for 2021 (d) Prepare the journal entry to record the purchase of these bonds, assuming they are classifed as available-for-sale (a) Prepare the journal entries related to the avaliable-for-sale bonds for 2019 Prepare the journal entries related to the available-for-sale bonds for 2021 Presented below is an amortization schedule related to Larkspur Company's 5-year, $170,000 bond with a 6% interest rate and a 4% yield, purchased on December 31, 2018, for $185,137. Date Cash Received Interest Revenue Bond Premium Amortization Carrying Amount of Bonds 12/31/18 $185,137 12/31/19 $10,200 $7,405 $2,795 182,342 12/31/20 10,200 7.294 2,906 179,436 12/31/21 10,200 7,177 3,023 176.413 12/31/22 10,200 7,057 3.143 173.270 12/31/23 10,200 6,930 3,270 170,000 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end 12/31/20 12/31/21 12/31/22 12/31/23 12/31/19 Amortized cost $182.342 Fair value $179,436 $176.413 $173,270 $170,000 $161,700 $181,600 $178.300 $174.400 $170,000 13 (a) Prepare the journal entry to record the purchase of these bonds on December 31, 2018, assuming the s held-to-maturity securities are classified as (b) Prepare the journal entry related to the held-to-maturity bonds for 2019 (c) Prepare the journal entry related to the held-to-maturity bonds for 2021 (d) Prepare the journal entry to record the purchase of these bonds, assuming they are classifed as available-for-sale (a) Prepare the journal entries related to the avaliable-for-sale bonds for 2019 Prepare the journal entries related to the available-for-sale bonds for 2021