Presented below is an amortization schedule related to Concord Company's 5-year, $110,000 bond with a 7% interest rate and a 4% yield, purchased on December 31,2018 , for $124,691. The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. (a) Prepare the journal entry to record the purchase of these bonds on December 31, 2018, assuming the bonds are classified 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. (Credit occount tidles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tides and enter 0 for the amounts.) Interest Revenue (d) Dec. 31, 2018 v Debt Investments Cash (e) Dec. 31, 2019 Cash Interest Revenue Debt Investments (To record interest revenue.) Unrealized Holding Gain or Loss - Equity Fair Value Adjustment (To record adjustment.) (f) Dec, 31, 2021 Cash Interest Revenue Debt Investments (To record interest revenue.) Unrealized Holding Gain or Loss - Equity Fair Value Adjustment (To record adjustment.)