Presented below is an amortization schedule related to Spangler Companys 5-year, $135,300 bond with a 7% interest rate and a 5% yield, purchased on December 31, 2012, for $147,017.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/12								$147,017
12/31/13		$9,471		$7,351		$2,120		144,897
12/31/14		9,471		7,245		2,226		142,671
12/31/15		9,471		7,134		2,337		140,334
12/31/16		9,471		7,017		2,454		137,880
12/31/17		9,471		6,894		2,580		135,300

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		$144,897		$142,671		$140,334		$137,880		$135,300
Fair value		$144,373		$144,753		$142,204		$138,973		$135,300

(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.

(Round answers to 0 decimal places, e.g. 2,500. 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)	Dec. 31, 2012	Debt Investments	147017
		Cash		147017
(b)	Dec. 31, 2013	Cash	9471
		Interest Revenue		7351
		Debt Investments		2120
(c)	Dec. 31, 2015	Cash	9471
		Interest Revenue		7134
		Debt Investments		2337
(d)	Dec. 31, 2012	Debt Investments	147017
		Cash		147017
(e)	Dec. 31, 2013	Cash	9471
		Interest Revenue		7351
		Debt Investments		2120
		(To record interest revenue.)
	Dec. 31, 2013	Unrealized Holding Gain or Loss - Equity	524
		Fair Value Adjustment		524
		(To record adjustment.)
(f)	Dec. 31, 2015	Cash	9471
		Interest Revenue		7134
		Debt Investments		2337
		(To record interest revenue.)
	Dec. 31, 2015	Unrealized Holding Gain or Loss - Equity	312
		Fair Value Adjustment		312 All the steps are correct except for this step. 312 is not the right answer. Please help me to fix it.