NEED HELP ON 17-4B

E17-4B (L01) (Entries for Available-for-Sale Securities) Assume the same information as in E17-3B except that the securities are classified as available-for-sale. The fair value of the bonds at December 31 of each year-end is as follows. 2017 $430,000 2020 $450,000 2018 425,000 2021 470,000 2019 420,000 Instructions (a) Prepare the journal entry at the date of the bond purchase. (b) Prepare the journal entries to record the interest received and recognition of fair value for 2017. (c) Prepare the journal entry to record the recognition of fair value for 2018.

I have attached 17-3B for reference

E17-3B (L01) (Entries for Held-to-Maturity Securities) On January 1, 2017, Hummer Company purchased 5% bonds, having a maturity value of $500,000, for $428,938. The bonds provide the bondholders with a 7% yield. They are dated January 1, 2017, and mature January 1, 2027, with interest receivable June 30 and December 31 of each year. Hummer Company uses the effective-interest method to allocate unamortized discount or premium. The bonds are classified in the held-to-maturity category. Instructions (a) Prepare the journal entry at the date of the bond purchase. (b) Prepare the first 3 years of a bond amortization schedule. (c) Prepare the journal entries to record the interest received and the amortization for 2017.