On January 1, 2018, Earthlight Corp. purchased 5% 6-year bonds with face value of $400,000. The bonds were dated January 1, 2018, and would mature on January 1, 2024. The bonds would pay interest on December 31 of each year. Earthlight paid S361,867 for the bonds to yield 7% (market rate). Earthlight accounted for the bonds at FV-OCI. Earthlight's fiscal year end was December 31. Fair values of the bonds on December 31, 2018, and 2019 respectively were: 2018 $325,648 2019 $399,408 a. Prepare a table to show interest income, interest received and premium or discount amortization for the bonds for each of the six years. Cash Received Interest Income Premium/discount FV-OCI Investment amortization b. Prepare all the necessary journal entries at the end of 2018, to record interest income and an adjustment to fair value. c. Prepare all the necessary journal entries at the end of 2019, to record interest income and an adjustment to fair value.