Presented below is an amortization schedule related to Mets Company's 5-year, $100,000 bond with a 5% interest rate and a 6% yield, purchased on December 31, 2020, for $95,788. Cash Date 1/1/2021 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025 5000 5000 5000 5000 5000 Carrying Interest Value of Revenue Investment Investment 95788 5747.27 747 96535 5792.10 792 97327 5839.63 840 98167 5890.01 890 99057 5943.41 943 100000 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. 12/31/21 12/31/22 12/31/23 12/31/24 12/31/25 Amortized cost $96,535 $97,327 $98,167 $99,057 $100,000 Fair value $97,250 $97,100 $97,375 $99,500 $100,000 Instructions (a) Prepare the journal entry to record the purchase of these bonds on December 31, 2020, assuming the bonds are classified as held-to-maturity securities. (b) Prepare the journal entry(ies) related to the held-to-maturity bonds for 2021. (c) Prepare the journal entry (ies) related to the held-to-maturity bonds for 2023. (d) Prepare the journal entry(ies) to record the purchase of these bonds, assuming they are classified as available-for-sale. (e) Prepare the journal entry(ies) related to the available-for-sale bonds for 2021 (1) Prepare the journal entry(ies) related to the available-for-sale bonds for 2023