(a) Prepare the journal entry to record the purchase of these bonds on December 31, 2015, assuming the bonds are classified as held-to-maturity securities. (b) Prepare the journal entry related to the held-to-maturity bonds for 2016. (c) Prepare the journal entry related to the held-to-maturity bonds for 2018. (d) Prepare the journal entry to record the purchase of these bonds, assuming they are classified as available-for-sale. (e) Prepare the journal entries related to the available-for-sale bonds for 2016. (f) Prepare the journal entries related to the available-for-sale bonds for 2018.

Answer in this format. Thank you.

No.	Date	Account Titles and Explanation	Debit	Credit
(a)	Dec. 31, 2015Dec. 31, 2016Dec. 31, 2018
(b)	Dec. 31, 2015Dec. 31, 2016Dec. 31, 2018
(c)	Dec. 31, 2015Dec. 31, 2016Dec. 31, 2018
(d)	Dec. 31, 2015Dec. 31, 2016Dec. 31, 2018
(e)	Dec. 31, 2015Dec. 31, 2016Dec. 31, 2018
		(To record interest revenue.)
		(To record adjustment.)
(f)	Dec. 31, 2015Dec. 31, 2016Dec. 31, 2018
		(To record interest revenue.)
		(To record adjustment.)

Presented below is an amortization schedule related to Sheridan Company's 5-year, $110,000 bond with a 7% interest rate and a 4% yield, purchased on December 31, 2015, for $124,691 Bond Premium Carrying Amount of Bonds Cash Interest Date Received Revenue Amortization 12/31/15 12/31/16 7,700 4,988 12/31/17 12/31/18 12/31/19 12/31/20 7,700 7,700 7,700 7,700 4,879 4,766 4,649 4,527 $2,712 2,821 2,934 3,051 3,173 $124,691 121,979 119,158 116,224 113,173 110,000 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end Amortized cost Fair value 12/31/16 12/31/17 12/31/18 12/31/19 12/31/20 $121,979 $119,158 $116,224$113,173 $110,000 $121,400 $121,000 $118,000 $114,300 S110,000