0 2 0 DILL 2 3 7 E R T Y 3 A S D N x C LL > G I T 1 9 J K B N M 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. Date Cash Interest Received Revenue Bond Premium Carrying Amount: Amortization 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 12/31/19 Amortized cost Fair value 12/31/20 12/31/21 12/31/22 12/31/23 $182.342 $179,436 $176,413 $173.270 $170,000 $181.700 $181,600 $178,300 $174,400 $170,000 (b) 2963 Prepare the journal entry to record the purchase of these bonds on December 31, 2018, assuming the bonds are classified as held-to-maturity securities Prepare the journal entry related to the held-to-maturity bonds for 2019 Prepare the journal entry related to the held-to-maturity bonds for 2021 Prepare the journal entry to record the purchase of these bonds, assuming they are classified as available-for-sale Prepare the journal entries related to the available-for-sale bonds for 2019. Prepare the journal entries related to the available-for-sale bonds for 2021