Presented below is an amortization schedule related to Spangler Company's 5-year, $100,000 bond with a 7% interest rate and a 5% yield, purchased on December 31, 2008, for $108,660.

Date	Cash Received	Interest Revenue	Bond Premium	Amortization Carrying Amount of Bonds
12/31/09				$108,660
12/31/10	$7,000	$5,433	$1,567	$107,093
12/31/11	$7,000	$5,354	$1,646	$105,447
12/31/12	$7,000	$5,272	$1,728	$103,719
12/31/13	$7,000	$5,186	$1,814	$101,905
12/31/14	$7,000	$5,095	$1,905	$100,000

The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end.

	12/31/09	12/31/10	12/31/11	12/31/12	12/31/13
Amortized cost	$107,093	$105,447	$103,719	$101,905	$100,000
Fair value	$106,500	$107,500	$105,650	$103,000	$100,000

Instructions:

(a) Prepare the journal entry to record the purchase of these bonds on December 31, 2008, assuming the bonds are classified as held-to-maturity securities.

(b) Prepare the journal entry(ies) related to the held-to-maturity bonds for 2019.

(c) Prepare the journal entry(ies) related to the held-to-maturity bonds for 2011.