Presented below is an amortization schedule related to Monty Company's 5-year, $110,000 bond with a 8% interest rate and a 5% yield, purchased on December 31, 2018, for $124,287. Cash Received Interest Revenue Bond Premium Amortization Date 12/31/18 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 $8,800 8,800 8,800 8,800 8,800 $6,214 6,085 5,949 5,807 5,658 $2,586 2,715 2,851 2,993 3,142 Carrying Amount of Bonds $124,287 121,701 118,986 116,135 113,142 110,000 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. Amortized cost Fair value 12/31/19 $121,701 $121,100 12/31/20 $118,986 $121,100 12/31/21 $116,135 $118,200 12/31/22 $113,142 $114,200 12/31/23 $110,000 $110,000 (a) Prepare the journal entry to record the purchase of these bonds on December 31, 2018, assuming the bonds are classified as held-to-maturity securities. (b) Prepare the journal entry related to the held-to-maturity bonds for 2019. (c) Prepare the journal entry related to the held-to-maturity bonds for 2021. (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 2019. (f) Prepare the journal entries related to the available-for-sale bonds for 2021. (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 Account Titles and Explanation Debit Credit (a) (b) (C) (d) (e) (To record interest revenue.) (To record adjustment.) (f) (To record interest revenue.) (To record adjustment.)