Presented below is an amortization schedule related to Martinez Company's 5-year $140.000 bond with a 8% interest rate and a 6% yield purchased on December 31, 2023 for $151,794 Date 12/31/23 12/31/24 $11.200 $9,108 12/31/25 11.200 8.982 12/31/26 12/31/27 Cal (b) 12/31/28 Amortized cost Fairvalue (8) id (40 le) 3 No. Cash Interest Received Revenue (0) 11.200 11.200 11.200 The following schedule presents a comparison of the amortized cost and fair value of the bonds at year end 12/31/25 12/31/26 12/31/27 12/31/28 $147,484 $145.133 $142641 $140,000 149.500 147/100 143700 140,000 12/31/24 $149.702 149,100 8,549 8,708 8.559 Date Bend Premium Amortization $2.092 ♥ 2218 2351 2,492 2641 ist all debit entries before credit entries Credit account titles are automatically indented when amount is entered. De net indent manually no entry is required, select "No Entry for the account titles and enter O for the amounts) Account Titles and Explanation Prepare the journal entry to record the purchase of these bonds on December 31, 2023, assuming the bonds are classified as held to maturity securities Prepare the journal entry related to the held-to-maturity bonds for 2024 Prepare the journal entry related to the held to maturity bonds for 2026 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 2024 Prepare the journal entries related to the available-for-sale bonds for 2026 (To record interest revenue) Carrying Amount of Bonds (To record adjustment) $151794 149,702 147.484 [To record interest revenue) 145.133 (To record alpntment) 142641 140,000 Debit Cred