Presented below is an amortization schedule related to Nash Company$$s $5-$year, $$180,000$ bond with a $6\%$ interest rate and a $3\%$ yield, purchased on December $31,2023,$ for $$204,731.$

Date Cash

Received Interest

Revenue Bond Premium

Amortization Carrying Amount

of Bonds

$12/31/23$ $$204,731$

$12/31/24$ $$10,800$ $$6,142$ $$4,658200,073$

$12/31/2510,8006,0024,798195,275$

$12/31/2610,8005,8584,942190,333$

$12/31/2710,8005,7105,090185,243$

$12/31/2810,8005,5575,243180,000$

The following schedule presents a comparison of the amortized cost and fair value of the bonds at year$-$end.

$12/31/2412/31/2512/31/2612/31/2712/31/28$

Amortized cost $$200,073$ $$195,275$ $$190,333$ $$185,243$ $$180,000$

Fair value $199,500197,300192,200186,200180,000$

$($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 $2026.$

$($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 $2024.$

$($f$)$ 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 $0$ for the amounts.$)$

No$.$ Date Account Titles and Explanation Debit Credit

$($a$)$ choose a transaction date Dec. $31,2023$Dec. $31,2024$Dec. $31,2026$ enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

$($b$)$ choose a transaction date Dec. $31,2023$Dec. $31,2024$Dec. $31,2026$ enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

$($c$)$ choose a transaction date Dec. $31,2023$Dec. $31,2024$Dec. $31,2026$ enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

$($d$)$ choose a transaction date Dec. $31,2023$Dec. $31,2024$Dec. $31,2026$ enter an account title enter a debit amount enter a credit amount

enter an account title enter a debit amount enter a credit amount

$($e$)$ choose a transaction date Dec. $31,2023$Dec. $31,2024$Dec. $31,2026$ enter an account title to record interest revenue enter a debit amount enter a credit amount

enter an account title to record interest revenue enter a debit amount enter a credit amount

enter an account title to record interest revenue enter a debit amount enter a credit amount

$($To record interest revenue.$)$

choose a transaction date Dec. $31,2023$Dec. $31,2024$Dec. $31,2026$ enter an account title to record adjustment enter a debit amount enter a credit amount

enter an account title to record adjustment enter a debit amount enter a credit amount

$($To record adjustment.$)$

$($f$)$ choose a transaction date Dec. $31,2023$Dec. $31,2024$Dec. $31,2026$ enter an account title to record interest revenue enter a debit amount enter a credit amount

enter an account title to record interest revenue enter a debit amount enter a credit amount

enter an account title to record interest revenue enter a debit amount enter a credit amount

$($To record interest revenue.$)$

choose a transaction date Dec. $31,2023$Dec. $31,2024$Dec. $31,2026$ enter an account title to record adjustment enter a debit amount enter a credit amount

enter an account title to record adjustment enter a debit amount enter a credit amount

$($To record adjustment.$)$