S sensor hen ad sing P17-1 (L01) (Debt Securities) Presented below is an amortization schedule related to Spangler Company's 5-year, $100 bond with a 7% interest rate and a 5% yield, purchased on December 31, 2015, for $108,660. Date Cash Received Interest Revenue Bond Premium fde Amortization 12/31/15 12/31/16 $7,000 $5,433 $1,567 12/31/17 7,000 5,354 1,646 12/31/18 7,000 5,272 1,728 12/31/19 12/31/20 7,000 7,000 5,186 to 1,814 5,095 Carrying Amount of Bonds $108,660 107,093 105,447 103,719 101,905 100,000 1,905 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. 12/31/20 dab adt srit bag 12/31/16 12/31/17 12/31/18 12/31/19 Amortized cost $107,093 $105,447 $103,719 $101,905 $100,000 Fair value 106,500 107,500 105,650 103,000 100,000 Instructions (a) Prepare the journal entry to record the purchase of these bonds on December 31, 2015, assuming the bonds are clasi as held-to-maturity securities. (b) Prepare the journal entry(ies) related to the held-to-maturity bonds for 2016. (c) Prepare the journal entry(ies) related to the held-to-maturity bonds for 2018. (d) Prepare the journal entry(ies) to record the purchase of these bonds, assuming they are classified as availab for-sale. (e) Prepare the journal entry(ies) related to the available-for-sale bonds for 2016. (f) Prepare the journal entry(ies) related to the available-for-sale bonds for 2018. Novotna Company purchased $400,000, 8% bonds