Presented below is an amortization schedule related to Sheffield Company's 5-year, $120,000 bond with a 7% interest rate and a 5% yield, purchased on December 31, 2018, for $130,392. Date Cash Received Interest Revenue Bond Premium Amortization Carrying Amount of Bonds 12/31/18 $130,392 12/31/19 $8,400 $6,520 $1,880 128,512 12/31/20 8,400 6,426 1,974 126,538 12/31/21 8,400 6,327 2,073 124,465 12/31/22 8,400 6,223 2,177 122,288 12/31/23 8,400 6,112 2,288 120,000 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 Amortized cost $128,512 $126,538 $124,465 $122,288 12/31/23 $120,000 Fair value $128,000 $128,800 $126,300 $123,500 $120,000 (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 O for the amounts.) No. Date (a) (b) (c) (d) Account Titles and Explanation Debit Credi (e) (To record interest revenue.) (f) (To record adjustment.) (To record interest revenue.) (To record adjustment.)