Presented below is an amortization schedule related to Tamarisk Companys 5-year, $180,000 bond with a 6% interest rate and a 3% yield, purchased on December 31, 2015, for $204,731.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/15								$204,731
12/31/16		$10,800		$6,142		$4,658		200,073
12/31/17		10,800		6,002		4,798		195,275
12/31/18		10,800		5,858		4,942		190,333
12/31/19		10,800		5,710		5,090		185,243
12/31/20		10,800		5,557		5,243		180,000

The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end:

		12/31/16		12/31/17		12/31/18		12/31/19		12/31/20
Amortized cost		$200,073		$195,275		$190,333		$185,243		$180,000
Fair value		$199,500		$197,300		$192,200		$186,200		$180,000

(a)		Prepare the journal entry to record the purchase of these bonds on December 31, 2015, assuming the bonds are classified as held-to-maturity securities.
(b)		Prepare the journal entry related to the held-to-maturity bonds for 2016.
(c)		Prepare the journal entry related to the held-to-maturity bonds for 2018.
(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 2016.
(f)		Prepare the journal entries related to the available-for-sale bonds for 2018.

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