Presented below is an amortization schedule related to Bramble Company's 5-year, $130,000 bond with a 7% interest rate and a 4% yield, purchased on December 31, 2015, for $147,363. Cash Received Interest Revenue Bond Premium Amortization Carrying Amount of Bonds Date $147,363 $3,205 144,158 $5,895 5,766 3,334 12/31/15 12/31/16 12/31/17 12/31/18 12/31/19 12/31/20 $9,100 9,100 9,100 9,100 9,100 5,633 140,824 137,357 133,751 130,000 3,467 3,606 3,751 5,494 5,349 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end: 12/31/16 12/31/17 12/31/18 12/31/19 12/31/20 Amortized cost $144,158 $143,600 $140,824 $142,800 $137,357 $139,300 $133,751 $134,800 $130,000 $130,000 Fair value (a) (b) (c) (d) (e) (f) Prepare the journal entry to record the purchase of these bonds on December 31, 2015, assuming the bonds are classified as held-to-maturity securities. Prepare the journal entry related to the held-to-maturity bonds for 2016, Prepare the journal entry related to the held-to-maturity bonds for 2018. Prepare the journal entry to record the purchase of these bonds, assuming they are classified as available-for-sale. Prepare the journal entries related to the available-for-sale bonds for 2016. Prepare the journal entries related to the available-for-sale bonds for 2018. No. Date Account Titles and Explanation Debit Credit (a) | Dec. 31, 2015 | Debt Investments Cash 147,363 (b) T Dec. 31, 2016 A Cash UJULUI Interest Revenue 5,895 | Debt Investments 3,205 T Dec. 31, 2018 A Cash T. 9,100 Interest Revenue Debt Investments (d) | Dec. 31, 2015 | Debt Investments Cash 147,363