Presented below is an amortization schedule related to Vaughn Companys 5-year, $180,000 bond with a 8% interest rate and a 6% yield, purchased on December 31, 2018, for $195,165.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/18								$195,165
12/31/19		$14,400		$11,710		$2,690		192,475
12/31/20		14,400		11,549		2,851		189,624
12/31/21		14,400		11,377		3,023		186,601
12/31/22		14,400		11,196		3,204		183,397
12/31/23		14,400		11,003		3,397		180,000

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		$192,475		$189,624		$186,601		$183,397		$180,000
Fair value		$191,900		$191,800		$188,400		$184,400		$180,000

(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.