Presented below is an amortization schedule related to Pronghorn Companys 5-year, $130,000 bond with a 7% interest rate and a 4% yield, purchased on December 31, 2015, for $147,363.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/15								$147,363
12/31/16		$9,100		$5,895		$3,205		144,158
12/31/17		9,100		5,766		3,334		140,824
12/31/18		9,100		5,633		3,467		137,357
12/31/19		9,100		5,494		3,606		133,751
12/31/20		9,100		5,349		3,751		130,000

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

		12/31/16		12/31/17		12/31/18		12/31/19		12/31/20
Amortized cost		$144,158		$140,824		$137,357		$133,751		$130,000
Fair value		$143,600		$142,800		$139,300		$134,800		$130,000

(a)		Prepare the journal entry to record the purchase of these bonds on December 31, 2015, assuming the bonds are classified as held-to-maturity securities.
(b)		Prepare the journal entry related to the held-to-maturity bonds for 2016.
(c)		Prepare the journal entry related to the held-to-maturity bonds for 2018.
(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 2016.
(f)		Prepare the journal entries related to the available-for-sale bonds for 2018.