Presented below is an amortization schedule related to Cheyenne Company's 5-year, $140,000 bond with a 6% interest rate and a 3% yield, purchased on December 31, 2015, for $159,235 Carrying Amount of Bonds Bond Premium Cash Received Revenue Amortization Interest Date 12/31/15 12/31/16 12/31/17 12/31/18 12/31/19 12/31/20 $159,235 155,612 151,880 148,036 144,077 140,000 $3,623 3,732 3,844 3,959 4,077 $8,400 $4,777 4,668 4,556 4,441 4,323 8,400 8,400 8,400 8,400 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 $155,612 $151,880 $148,036 $144,077$140,000 Fair value $155,000 $154,100 $150,000 $145,100 $140,000 (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 "No Entry" for the account titles and enter O for the amounts.) Credit Debit Account Titles and Explanation Date No (To record interest revenue.) (To record adjustment.) To record interest revenue.) (To record adjustment.)