B PROBLEMS P17-18 (L02) (Debt Securities) Presented below i a bond with a 5% interest rate and a 6% yield, purchased on yeldm amotition chdale rnlated to Marlin Company's S-yeat. December 31, 2015, for $191,575 ntenestBand Discount Carrying Amoun Datei Received Revenue Amortization sinss of Bonds 12/31/15 2/31/1610.000 12/31/17 12/31/18 12/31/19 11495 11,584 11,679 11,780 11.887 1.495 1.584 1,679 1.780 30170 194 654 196-333 196,113 200,000 io,000) 10 000 10,000 12/31/2 10.000 The following schedule presents a comparison of the amortized cont and fair value of Amortized cost $193,070$194,654 Fair value 12/3116 12/31/17 12/1/8 12/31/19 1/3/2 196 333 94,500$194,200$195,750$199000 $200,000 $198,113 200,000 Instructions a) Prepare the journal entry to recond the purchase of these bonds on December 31, 2015, assuming the bonds are as held-to-maturity securities. b) Prepare the journal entry(ies) related to the held-to-maturity bonds for 2016 (c) Prepare the journal entry(ies) related to the held-to-maturity bonds for 2018 d) Prepare the lournal entryie) to record the purchase of these bonds, assuming they are classified as available-for-sale e) Prepare the journal entrylies) related to the available-for-sale bonds for 2016 0 Prepare the journal entry(ies) related to the available-for-sale bonds for 2018 B PROBLEMS P17-18 (L02) (Debt Securities) Presented below i a bond with a 5% interest rate and a 6% yield, purchased on yeldm amotition chdale rnlated to Marlin Company's S-yeat. December 31, 2015, for $191,575 ntenestBand Discount Carrying Amoun Datei Received Revenue Amortization sinss of Bonds 12/31/15 2/31/1610.000 12/31/17 12/31/18 12/31/19 11495 11,584 11,679 11,780 11.887 1.495 1.584 1,679 1.780 30170 194 654 196-333 196,113 200,000 io,000) 10 000 10,000 12/31/2 10.000 The following schedule presents a comparison of the amortized cont and fair value of Amortized cost $193,070$194,654 Fair value 12/3116 12/31/17 12/1/8 12/31/19 1/3/2 196 333 94,500$194,200$195,750$199000 $200,000 $198,113 200,000 Instructions a) Prepare the journal entry to recond the purchase of these bonds on December 31, 2015, assuming the bonds are as held-to-maturity securities. b) Prepare the journal entry(ies) related to the held-to-maturity bonds for 2016 (c) Prepare the journal entry(ies) related to the held-to-maturity bonds for 2018 d) Prepare the lournal entryie) to record the purchase of these bonds, assuming they are classified as available-for-sale e) Prepare the journal entrylies) related to the available-for-sale bonds for 2016 0 Prepare the journal entry(ies) related to the available-for-sale bonds for 2018