Presented below is an amortization schedule related to Novak Company's 5-year $110,000 bond with a 6% interest rate and a 4% yield, purchased on December 31, 2018, for $119,794. Cash Received Interest DO Revenue Bond Premium Amortization Date Carrying Amount of Bonds 12/31/18 $119,794 12/31/19 $6,600 $4,792 $1,808 117,986 12/31/20 6,600 4,719 1,891 116,105 12/31/21 6,600 4,644 1,956 114,149 12/31/22 6,600 4,566 2,034 112,115 12/31/23 6,600 4,485 2,115 110,000 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 $117.986 $116,105 $114,149 $112,115 $113.200 $110,000 $110,000 Fair value $117.400 $110,000 $116,000 (al [b] 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. Prepare the journal entry related to the held-to-maturity bonds for 2019. -- 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. . Prepare the journal entries related to the available-for-sale bonds for 2019. Icl Idi lel (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 for the amounts.) No. Date Account Titles and Explanation Debit (a) ( Dec 31, 2018 119794 Cash (b) Dec 31, 2019 Cash 6600 Interest Revenue (c) Dec 31, 2021 Cash 6600 interest Revenue (d) Dec 31, 2019 119794 Cash (e) Dec 31, 2019 Cash 6600 Interest Revenue To record interest revenue.) Unrealized Holding Gain or Loss Equity 586 Fair Value Adjustment (To record adjustment.) ( Dec 31, 2021 Cash 6600 Interest Revenue To record interest revenue.) Unrealized Holding Gain or Loss Equity 44 Fair Value Adjustment To record adjustment.)