Presented below is an amortization schedule related to Ivanhoe Companys 5-year, $160,000 bond with a 7% interest rate and a 5% yield, purchased on December 31, 2015, for $173,855.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/15								$173,855
12/31/16		$11,200		$8,693		$2,507		171,348
12/31/17		11,200		8,567		2,633		168,715
12/31/18		11,200		8,436		2,764		165,951
12/31/19		11,200		8,298		2,902		163,049
12/31/20		11,200		8,151		3,049		160,000

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		$171,348		$168,715		$165,951		$163,049		$160,000
Fair value		$170,800		$170,900		$167,800		$164,100		$160,000

(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.