Date 12/31/18 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 Fair value Received Revenue Amortization (a) (b) (c) (d) (e) (f) $9,000 9,000 9,000 9,000 9,000 Amortized cost $160,890 12/31/19 $6,534 6,436 6,333 6,226 6,115 $2,466 $158,326 2,564 $160,300 $160,500 2,667 2,774 2,885 of Bonds The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. $163,356 160,890 158,326 155,659 152,885 150,000 12/31/20 12/31/21 12/31/22 $155,659 $152,885 $157,600 $154,100 12/31/23 $150,000 $150,000 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.

The following schedule presents a comparisan of the amortized cost and fair value of the bonds at year end. (a) Prepare the journal entry to record the purchase of these bands on Decerber 31,2018 absuming the bonds are classified as held-to-maturity securities. (b) Prepare the journal entry related to the heldi to-maturity bonds for 2019 . (c) Prepare the journal entry related to the held-to maturity bonds for 2021. (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 avalable-for-sale bonds for 2019 . (f) Prepare the journal entries related to the ayailable for-sale bonds for 2021