Presented below is an amortization schedule related to Vaughn Company's 5-year, $180,000 bond with a 8% interest rate and a 6% yield, purchased on December 31, 2018, for $195,165. Cash Interest Bond Premium Carrying Amount Date Received Revenue Amortization of Bonds 12/31/18 $195,165 12/31/19 $14,400 $11,710 $2,690 192,475 12/31/20 14,400 11,549 2,851 189,624 12/31/21 14,400 11,377 3,023 186,601 12/31/22 14,400 11.196 3,204 183,397 12/31/23 14.400 11,003 3,397 180,000 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 $ 192,475 $189,624 $186,601 $183,397 $180,000 Fair value $191,900 $191,800 $188,400 $184,400 $180,000 (a) (b) (c) (d) (e) (0) 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. Prepare the journal entry related to the held-to-maturity bonds for 2019. Prepare the journal entry related to the held-to-maturity bonds for 2021. Prepare the journal entry to record the purchase of these bonds, assuming they are classified as available-for-sale. Prepare the journal entries related to the available-for-sale bonds for 2019. Prepare the journal entries related to the available-for-sale bonds for 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) No. Date Account Titles and Explanation Debit (a) (b) (0) C) (d) (e) (To record interest revenue.) (To record adjustment.) (1) (To record interest revenue.) (To record adjustment.) e Teythonk and Media