Presented below is an amortization schedule related to Whispering Company's 5 -year, $140,000 bond with a 6% interest rate and a 3\% yield, purchased on December 31,2018 , for $159,235. The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. The following schedule presents a comparison of the amortized cost and fair value of the bonds at year end. (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