Presented below is an amortization schedule related to Riverbed Companys 5-year, $140,000 bond with a 7% interest rate and a 5% yield, purchased on December 31, 2018, for $152,123.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/18								$152,123
12/31/19		$9,800		$7,606		$2,194		149,929
12/31/20		9,800		7,496		2,304		147,625
12/31/21		9,800		7,381		2,419		145,206
12/31/22		9,800		7,260		2,540		142,666
12/31/23		9,800		7,134		2,666		140,000

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		$149,929		$147,625		$145,206		$142,666		$140,000
Fair value		$149,300		$149,800		$147,000		$143,800		$140,000

(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.
(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 2019.
(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 0 for the amounts.)

No.	Date	Account Titles and Explanation	Debit	Credit
(a)	choose a transaction date Dec. 31, 2018Dec. 31, 2019Dec. 31, 2021	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, 2018Dec. 31, 2019Dec. 31, 2021	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, 2018Dec. 31, 2019Dec. 31, 2021	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, 2018Dec. 31, 2019Dec. 31, 2021	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, 2018Dec. 31, 2019Dec. 31, 2021	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.)
		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, 2018Dec. 31, 2019Dec. 31, 2021	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.)
		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.)