$ On December 31, 2018, Moon Company purchased Star Co. $100,000, 7% bonds, that yield 5% over a 5-year period. Interest is payable every January 1. The following amortization schedule is prepared by Moon: Date Cash Received Interest Revenue Premium Amortization Carrying Value 12/31/18 $108,660 12/31/19 $ 12/31/20 7,000 5,354 1,646 105,447 12/31/21 7,000 5,272 1,728 103,719 12/31/22 7.000 12/31/23 7,000 100,000 The fair value of the bonds at year end is presented in the schedule below: 12/31/2019 12/31/2020 12/31/2021 12/31/2022 12/31/2023 $106,500 $107,500 $105,650 $103,000 S$100,000 1-Calculate the following: a-12/31/2019 Cash Received Interest Revenue. Premium Amortization. Carrying Value b-12/31/2023: Interest revenue. Premium Amortization 2. Assume that Moon's intention of the investment in Star Co. bonds is to collect contractual periodical interest over the life of the bonds and the principal at maturity. Indicate the account names and amounts that should be reported in the statement of financial position and the income statement on December 31, 2019. 3. Assume that Moon has a trading intention for the investment in Star's bonds. Indicate the account names and amounts that should be reported in the statement of financial position and the income statement on December 31, 2019