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 Date Interest Revenue Bond Premium Amortization Carrying Amount of Bonds 12/31/18 $119,794 $ 117,986 12/31/19 $6,600 $4,792 $1,808 12/31/20 6,600 4,719 1,881 116,105 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 Amortized cost $117,986 $117,400 $ 12/31/20 $116,105 $118,000 12/31/21 $114,149 $116,000 $ 12/31/22 12/31/23 $112,115 $110,000 $113,200 $ $110,000 Fair value (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) (d) d 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. -. Prepare the journal entries related to the available for sale bonds for 2021. le) (1) (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) (b) (c) (d) > (To record interest revenue.) (To record adjustment.) (f) (To record interest revenue.) (To record adjustment.)