Presented below is an amortization schedule related to Swifty Company's 5-year, $120,000 bond with a 8% interest rate and a 6% yield, purchased on December 31, 2018, for $130,110. Cash Received Interest Revenue Bond Premium Amortization Carrying Amount of Bonds Date 12/31/18 $130,110 12/31/19 $9,600 $7,807 $1,793 128,317 12/31/20 9,600 7,699 1,901 126,416 12/31/21 9,600 7,585 2,015 124,401 12/31/22 9,600 7,464 2,136 122,265 12/31/23 9,600 7,335 2,265 120,000 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. Amortized cost 12/31/19 $128,317 $127,800 12/31/20 $126,416 $128,600 12/31/21 $124,401 $126,200 12/31/22 $122,265 $123,400 12/31/23 $120,000 $120,000 Fair value (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