Presented below is an amortization schedule related to s-year, $1 00,000 bond with a 5 % rate and a 6% purchased December 31, 2010, for $ 95, 788 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year Fair value Instructions (a) Prepare the journal entry to record the purchase of these bonds on December 31, 2010, assuming the bonds are classified as held-to-maturity securities. (b) Prepare the journal entry(ies) related to the held-to-maturity bonds for 2011. (c) Prepare the journal entry(ies) related to the held-to-maturity bonds for 20 (d) Prepare the journal entry(ies) to record the purchase of these bonds, assuming they are classified as available-for-sale. (e) Prepare the journal entry(ies) related to the available-for-sale bonds for 2011. (f) Prepare the journal entry(ies) related to the available-for-sale bonds for 2013