Presented below is an amortization schedule related to Buffalo Company's 5-year, $150,000 bond with a 6% Interest rate and a 4% yleld, purchased on December 31, 2018, for $163,356. Bond Premlum Carrylng Amount Cash Recelved Interest Revenue Date Amortization of Bends $163,356 160,890 158,326 12/31/18 12/31/19 $6,534 $2,466 2,564 2,667 $0,000 12/31/20 9,000 6,416 12/31/21 9,000 6,333 155,659 9,000 6,226 2,774 152,885 12/31/22 12/31/23 9,000 6,115 2,885 150,000 The following schedule presents a compartson of the amortized cost and fair value of the bonds at year-end. 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 Amortized cost $160,890 $158,326 $155,659 $152,885 $150,000 $160,500 $154,100 Fair value $160,300 $157,600 $150,000 Prepare the journal entry to record the purchase of these bonds on December 31, 2018, assuming the bonds are dassiled as held-to-maturity securities. (a) (b) Prepare the journal entry related to the held-to-maturity bonds for 2019. (c) Prepare the journal entry related to the held-to-maturity bonds for 2021. (4) Prepare the journal entry to record the purchase of these bonds, assuming they are dassified as avaliable- for-sale. (e) Prepare the journal entries related to the avallable-for-sale bonds for 2019. (n Prepare the journal entries related to the available for-sale bonds for 2021. (Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explaretion No. Date Debit Credit (a) (b) (4) (e) (Te record iterest reverse.) (To record adustment) (Te record interest revenue.) (To record adustment)