Presented below is an amortization schedule related to Cheyenne Companys 5-year, $120,000 bond with a 6% interest rate and a 3% yield, purchased on December 31, 2015, for $136,487. Date Cash Received Interest Revenue Bond Premium Amortization Carrying Amount of Bonds 12/31/15 $136,487 12/31/16 $7,200 $4,095 $3,105 133,382 12/31/17 7,200 4,001 3,199 130,183 12/31/18 7,200 3,905 3,295 126,888 12/31/19 7,200 3,807 3,393 123,495 12/31/20 7,200 3,705 3,495 120,000 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 $133,382 $130,183 $126,888 $123,495 $120,000 Fair value $132,800 $132,300 $128,700 $124,700 $120,000 (a) 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. (b) Prepare the journal entry related to the held-to-maturity bonds for 2016. (c) Prepare the journal entry related to the held-to-maturity bonds for 2018. (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 2016. (f) Prepare the journal entries related to the available-for-sale bonds for 2018. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select