Presented below is an amortization schedule related to Metlock Company's 5-year, $130,000 bond with a 7% interest rate and a 4% yield, purchased on December 31, 2023, for $147,363. Date Cash Interest Received Revenue Bond Premium Amortization Carrying Amount of Bonds 12/31/23 $147,363 12/31/24 $9.100 $5,895 $3,205 144,158 12/31/25 9.100 5,766 3,334 140,824 12/31/26 9,100 5,633 3,467 137,357 12/31/27 9,100 5,494 3,606 133,751 12/31/28 9,100 5,349 3,751 130,000 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. 12/31/24 Amortized cost $144,158 Fair value 143,600 142,800 12/31/25 12/31/26 $140,824 $137,357 139,300 12/31/27 12/31/28 $133,751 $130,000 134,800 130,000 (a) Prepare the journal entry to record the purchase of these bonds on December 31, 2023, assuming the bonds are classified as held-to-maturity securities. (b) Prepare the journal entry related to the held-to-maturity bonds for 2024. (c) Prepare the journal entry related to the held-to-maturity bonds for 2026. (c) Prepare the journal entry related to the held-to-maturity bonds for 2026. (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 2024. (0) Prepare the journal entries related to the available-for-sale bonds for 2026. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) No. Date (a) (b) (c) (d) Account Titles and Explanation I Debit Credit