Presented below is an amortization schedule related to Mayhew Company's 5-year, $200,000 bond with a 5% interest rate and a 6% yield, purchased on December 31, 2019, for $191,575. The bond pays interest on December 31 . The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end: 12/31/20 12/31/21 12/31/22 12/31/23 Amortized Cost $193,070$194,654$196,333$198,113 Fair Value 194,500194,200195,750199,000 Required: Prepare journal entries using the following format Journal entries for a,b and c Journal entries for d and c. If similar to those in a, b, or c, clearly state so. [a] Prepare the journal entries to record the purchase of these bonds on December 31,2019 . These bonds were purchased with the intention of holding them for their full term. [b] Prepare the journal entries related to the bonds for 2020 . [c] Prepare the journal entries related to the bonds for 2021 . [d] Assuming that management purchased the bonds with the intention of treating them as "available-for-sale" securities, prepare the journal entries related to the bonds for 2020 . [e] Assuming that management purchased the bonds with the intention of treating them as "available-for-sale" securities, prepare the journal entries related to the bonds for 2021