Presented below is an amortization schedule related to Carla Companys 5-year, $170,000 bond with a 8% interest rate and a 5% yield, purchased on December 31, 2018, for $192,081.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/18								$192,081
12/31/19		$13,600		$9,604		$3,996		188,085
12/31/20		13,600		9,404		4,196		183,889
12/31/21		13,600		9,194		4,406		179,483
12/31/22		13,600		8,974		4,626		174,857
12/31/23		13,600		8,743		4,857		170,000

The following schedule presents a comparison 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		$188,085		$183,889		$179,483		$174,857		$170,000
Fair value		$187,500		$185,800		$181,300		$176,000		$170,000

(a)		Prepare the journal entry to record the purchase of these bonds on December 31, 2018, assuming the bonds are classified as held-to-maturity securities.
(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.
(d)		Prepare the journal entry to record the purchase of these bonds, assuming they are classified as available-for-sale.
(e)		Prepare the journal entries related to the available-for-sale bonds for 2019.
(f)		Prepare the journal entries related to the available-for-sale bonds for 2021