Presented below is an amortization schedule related to Novak Company's 5-year, $170,000 bond with a 7% interest rate and a 4% yield, purchased on December 31, 2018, for $ 192,705. Cash Received Interest Revenue Bond Premium Amortization Carrying Amount of Bonds Date 12/31/18 $192,705 12/31/19 $11.900 $7,708 $4,192 188,513 12/31/20 11.900 7,541 4.359 184,154 12/31/21 11,900 7,366 4,534 179,620 12/31/22 11,900 7,185 4,715 174,905 12/31/23 11,900 6,995 4,905 170,000 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 Amortized cost $188,513 $184,154 $179,620 $174,905 $170,000 Fair value $187.900 $186,300 $181,400 $176,000 $170,000 (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. Prepare the journal entry to record the purchase of these bonds, assuming they are classified as available-for-sale. (d) (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