Presented below is an amortization schedule related to Ayayai Company’s 5-year, $170,000 bond with a 6% interest rate and a 4% yield, purchased on December 31, 2018, for $185,137. Date Cash Received Interest Revenue Bond Premium Amortization Carrying Amount of Bonds 12/31/18 $185,137 12/31/19 $10,200 $7,405 $2,795 182,342 12/31/20 10,200 7,294 2,906 179,436 12/31/21 10,200 7,177 3,023 176,413 12/31/22 10,200 7,057 3,143 173,270 12/31/23 10,200 6,930 3,270 170,000 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 $182,342 $179,436 $176,413 $173,270 $170,000 Fair value $181,700 $181,600 $178,300 $174,400 $170,000 (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.