Presented below is an amortization schedule related to Martinez Company's 5-year, $180,000 bond with a 6% interest rate and a 3% yield, purchased on December 31, 2015, for $204,731 Bond Premium Carrying Amount of Bonds Cash Interest DateReceived Revenue Amortization 12/31/15 12/31/16 $10,800 $6,14 12/31/17 10,8006,002 12/31/18 10,800 5,858 12/31/19 10,800 5,710 12/31/20 10,800 5,557 $4,658 4,798 4,942 5,090 5,243 $204,731 200,073 195,275 190,333 185,243 180,000 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end: Amortized cost $200,073 $195,275 $190,333 185,243 180,000 Fair value $199,500 $197,300 $192,200 186,200 180,000 (a) Prepare the journal entry to record the purchase of these bonds on December 31, 2015, assuming the bonds are classified as (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 classied as available-for-sale. (e) Prepare the journal entries related to the available-for-sale bonds for 2016 (1) Prepare the journal entries related to the available-for-sale bonds for 2018