how do I do this?

Presented below is an amortization schedule related to Sage Company's 5-year, $130,000 bond with a 7% interest rate and a 4% yield, purchased on December 31, 2018, for $147,363. Cash Received Date Interest Revenue Bond Premium Amortization Carrying Amount of Bonds 12/31/18 $5,895 $147,363 144,158 140.824 12/31/19 12/31/20 12/31/21 12/31/22 12/31/23 $9.100 9,100 9.100 9.100 9.100 5,766 5,633 $3,205 3.334 3,467 3,606 5.494 137.357 133.751 130.000 5,349 3.751 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year-end. 12/31/21 12/31/22 12/31/23 Amortized cost 12/31/19 $144,158 $143.600 12/31/20 $140.824 $142.800 $137.357 $139,300 $133.751 $134.800 $130,000 $130,000 Fair value (a) (b) 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 (d) (e) (f) lo. Date Account Titles and Explanation Debit Cred a) b) 0 d) e) (To record interest revenue.) (To record adjustment.) (To record interest revenue.) To record adjustment.)