I only need help with the calculations 'To record adjustment' in part f.

Presented below is an amortization schedule related to Spangler Companys 5-year, $100,000 bond with a 7% interest rate and a 5% yield, purchased on December 31, 2018, for $108,660.

Date		Cash Received		Interest Revenue		Bond Premium Amortization		Carrying Amount of Bonds
12/31/18								$108,660
12/31/19		$7,000		$5,433		$1,567		107,093
12/31/20		7,000		5,355		1,645		105,448
12/31/21		7,000		5,272		1,728		103,720
12/31/22		7,000		5,186		1,814		101,906
12/31/23		7,000		5,094		1,906		100,000

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		$107,093		$105,448		$103,720		$101,906		$100,000
Fair value		$106,500		$107,500		$105,650		$103,000		$100,000

(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.

(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 0 for the amounts.)

Note: $593 is incorrect

No. Date Account Titles and Explanation Debit Credit 1086601 (TDec. 31, 2018 Debt Investments T T Cash 108660 (b)*pec. 31, 2019 fash 7000 | Debt Investments 1567] Interest Revenue 5433 Dec. 31, 2021 v Cash 17000 |-- 1 Interest Revenue 5272 T Debt Investments 1728| Dec. 31, 2018, Debt Investments T 108660 T Cash 108660 Dec. 31, 2019 v Cash 7000 ] T Interest Revenue 15433 1567 Debt Investments (To record interest revenue.) Unrealized Holding Gain or 593 593 T Fair Value Adjustment (To record adjustment.) Dec. 31, 2021 Cash 7000 Interest Revenue 5272 | Debt Investments 1728 (To record interest revenue.) x= Unrealized Holding Gain or 593 Fair Value Adjustment 593 (To record adjustment.)