Company's 5-year, $140,000 bond with a 6% interest rate and Presented below is an amortization schedule related to Corona a 3% yield, purchased on December 31, 2018, for $159,235. Cash Received Interest Revenue Bond Premium Amortization Date 12/31/18 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 $8,400 8,400 8,400 8,400 8,400 $4,777 4,668 4,556 4,441 4,323 $3,623 3,732 3,844 3,959 4,077 Carrying Amount of Bonds $159.235 155,612 151,880 148,036 144,077 140,000 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. Amortized cost Fair value 12/31/19 $155,612 $155,000 12/31/20 $151,880 $154,100 12/31/21 $148,036 $150,000 12/31/22 $144,077 $145,100 12/31/23 $140,000 $140,000 (a) (b) (c) (d) (e) (f) 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. No. Date Account Titles and Explanation Debit Lre (b) (c) (To record interest revenue.) (To record adjustment.)