Presented below is an amortization schedule related to Metlock Companys 5-year, $160,000 bond with a 6% interest rate and a 3% yield, purchased on December 31, 2015, for $181,983.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/15								$181,983
12/31/16		$9,600		$5,459		$4,141		177,842
12/31/17		9,600		5,335		4,265		173,577
12/31/18		9,600		5,207		4,393		169,184
12/31/19		9,600		5,076		4,524		164,660
12/31/20		9,600		4,940		4,660		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		$177,842		$173,577		$169,184		$164,660		$160,000
Fair value		$177,300		$175,500		$171,000		$165,700		$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.