Presented below is an amortization schedule related to 5-year, $100.000 bond with a 7% interest rate and a 5% yield, purchased on December 31, 2012, for $ 108, 660. The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. Prepare the journal entry to record the purchase of these bonds on December 31, 2012, assuming the bonds are classified as held-to-maturity securities Prepare the journal entry(ies) related to the held-to-maturity bonds for 2013. Prepare the journal entry(ies) related to the held-to-maturity bonds for 2015. Prepare the journal entry(ies) to record the purchase- of these bonds, assuming they are classified as available-for-sale. Prepare the journal entry(ies) related to the available-for-sale bonds for 2013. Prepare the journal entry(ies) related to the available-for-sale bonds for 2015