Record the journal entry

Date Cash Interest Received Bond Premium Revenue Carrying Amount Amortization 12/31 /15 of Bonds 12/31/16 $7,000 $5,433 $108,660 12/31/17 7,000 $1,567 12/31/18 5,354 107,093 7,000 12/31/19 5,272 1,646 105447 7,000 1,728 5,186 103,719 12/31/20 1,814 7,000 5,095 101,905 1,905 100,000 le 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 12/31/2 zed cost $107,093 $105,447 $103,719 $101,905 $100,00 106,500 107,500 105,650 103,000 100,00 Loss 593 6:2053 6 1931 @ 10950 urnal entry to record the purchase of these bonds on December 31, 2015, assuming the b turity securities. urnal entry(ies) related to the held-to-maturity bonds for 2016. urnal entry(ies) related to the held-to-maturity bonds for 2018. ournal entry(ies) to record the purchase of these bonds, assuming they are cla arnal entry(ies) related to the available-for-sale bonds for 2016. irnal entry (ies) related to the available-for-sale bonds for 2018