Presented below is an amortization schedule related to Splish Company's 5 -year, $180,000 bond with a 8% interest rate and a 6% yield, purchased on December 31,2018 , for $195,165. The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. (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 avallable-for-sale bonds for 2019. (f) Prepare the journal entries related to the available-for-sale bonds for 2021 . Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for he occount titles and enter 0 for the amounts.) (d) (e) (To record interest revenue.) (To record adjustment.) (f) (To record interest revenue.) (To record adjustment.)