Presented below is an amortization schedule related to Tamarisk Companys 5-year, $150,000 bond with a 6% interest rate and a 4% yield, purchased on December 31, 2018, for $163,356.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/18								$163,356
12/31/19		$9,000		$6,534		$2,466		160,890
12/31/20		9,000		6,436		2,564		158,326
12/31/21		9,000		6,333		2,667		155,659
12/31/22		9,000		6,226		2,774		152,885
12/31/23		9,000		6,115		2,885		150,000

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		$160,890		$158,326		$155,659		$152,885		$150,000
Fair value		$160,300		$160,500		$157,600		$154,100		$150,000

(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.

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