Presented below is an amortization schedule related to Larlopur Company's 5 -year, $170,000 bond with a 6% interest rate and a 4% yield, purchased on December 31, 2018, for \$185, 137 . The foll owing schedule presents a comparison of the amortized cest and fair value of the bonds at year-end. (a) Prepare the journai entry to record the purchase of these bends on December 31, 2018, assuming the bonds are classified as hold-to-maturity securities. (b) Prapare the journal antry related to the held-to-maturity bonds for 2019. (c) Prapare the journal entry related to the held-to-maturity bonds for 2021. (d) Prepare the journal entry to record the purchase of these bonds, assumins they are classif ed as availa bis-for-sa e. (e) Prepare the journal antries related to the availab e-for-sale bonds for 2019. in Prepare the joumai entriss related to the aval ablatformsals bonds for 2021