Presented below is an amortization schedule related to Sweet Company's 5-year, $120,000 bond with a 6% interest rate and a 3% yield, purchased on December 31, 2018, for $136,487. Date 12/31/18 Cash Received Interest Revenue Bond Premium Carrying Amount Amortization of Bonds $136,487 12/31/19 $7,200 $4,095 $3,105 133,382 12/31/20 7,200 4,001 3,199 130,183 12/31/21 7,200 3,905 3,295 126,888 12/31/22 7,200 3,807 3,393 123,495 12/31/23 7,200 3,705 3,495 120,000 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 12/31/23 Amortized cost $133,382 Fair value $132,800 $130,183 $126,888 $132,300 $128,700 $123,495 $124,700 $120,000 $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.