Presented below is an amortization schedule related to Windsor Companys 5-year, $130,000 bond with a 6% interest rate and a 4% yield, purchased on December 31, 2018, for $141,575.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/18								$141,575
12/31/19		$7,800		$5,663		$2,137		139,438
12/31/20		7,800		5,578		2,222		137,216
12/31/21		7,800		5,489		2,311		134,905
12/31/22		7,800		5,396		2,404		132,501
12/31/23		7,800		5,299		2,501		130,000

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		$139,438		$137,216		$134,905		$132,501		$130,000
Fair value		$138,900		$139,500		$137,000		$133,600		$130,000

(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.

NOTE: HELD-TO-MATURITY SECURITIES IS NOT AN ACCOUNT TITLE OPTION, SO PLEASE DON'T PUT THAT!