Presented below is an amortization schedule related to Spangler Company's 5-year, $100,000 bond with a 7\% interest rate and a 5% yield, purchased on December 31,2019 , for $108,660. The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. Instructions: a. Prepare the journal entry to record the purchase of these bonds on December 31, 2019, assuming the bonds are classified as held for-collection investments. b. Prepare the journal entry or entries related to the held-for collection bonds for 2020 . c. Prepare the journal entry or entries related to the held-for collection bonds for 2022 . d. Prepare the journal entry or entries to record the purchase of these bonds, assuming they are classified as trading. e. Prepare the journal entry or entries related to the bonds for 2020, assuming they are classified: (1) trading, and (2) held-for collection and selling (HFCS). f. Prepare the journal entry or entries related to the trading bonds for 2022