Only the last entry is needed

Presented below is an amortization schedule related to Sweet Company's 5 -year, $170,000 bond with a 8% interest rate and a 5% yield, purchased on December 31,2018 , for $192,081. (a) Prepare the journal entry to record the purchase of these bonds on December 31,2018 , assuming the bonds are classified a 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 . Date Account Titles and Explanation Debit Credit Debt Investments 192081 Cash Cash Debt Investments Interest Revenue 9604 Debt Investments Interest Revenue 9194 =31,2018 Debt Investments 192081 Cash 192081 =.31,2019 Cash 13600 Interest Revenue Debt Investments (To record interest revenue.) Unrealized Holding Gain or Loss - Equity Fair Value Adjustment (To record adjustment.) =.31,2021 Cash 13600 Interest Revenue 9194 Debt Investments 4406 Unrealized Holding Gain or Loss - Equity Fair Value Adjustment (To record adjustment.)