(B) Book the journal entries for Tiger Co. for 2019 and 2020. Assume that Tiger Co. classifies the bonds as available-for-sale debt securities. Problem 1: Tiger Co. purchased $50,000 of 6% bonds of Golden Inc. on January 1, 2019 at a discount, paying $44,924.31. The bonds mature on January 1, 2022 and yield 10%; interest is payable on July 1 and January 1. On December 31, 2019, the bonds had a fair market value of $48,000. On December 31, 2020, the bonds had a fair market value of $47,500. Date Account Dr Cr (A) Prepare the bond amortization table: Date Cash Received Interest Revenue Bond Discount Amortization Carrying Amount of Bonds