Presented below is an amortization schedule related to Spangler Companys 5-year, $113,000 bond with a 7% interest rate and a 4% yield, purchased on December 31, 2012, for $128,092.

date	cash received	interest revenue	bond premium amortization	carrying amount of bonds
12/31/12				$128,092
12/31/13	$7910	$5214	$2786	125,306
12/31/14	7910	5012	2898	122,408
12/31/15	7910	4896	3014	119,394
12/31/16	7910	4776	3134	116,260
12/31/17	7910	4650	3260	113,000

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

	12/31/13	12/31/14	12/31/15	12/31/16	12/31/17
Amortized cost	$125,306	$122,408	$119,394	$116,260	$113,000
Fair Value	$124,707	$124,489	$121,335	$117,353	$113,000

(a)		Prepare the journal entry to record the purchase of these bonds on December 31, 2012, assuming the bonds are classified as held-to-maturity securities.
(b)		Prepare the journal entry related to the held-to-maturity bonds for 2013.
(c)		Prepare the journal entry related to the held-to-maturity bonds for 2015.
(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 2013.
(f)		Prepare the journal entries related to the available-for-sale bonds for 2015.