(a) Prepare entries necessary to classify the amounts into proper accounts assum

(a) Prepare entries necessary to classify the amounts into proper accounts assuming that all the securities are classified as available-for-sale. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)(b) Prepare the entry to record the accrued interest and the amortization of premium on December 31 2012 using the straight-line method. (Round answers to 0 decimal places e.g. $2500. Credit account titles are automatically indented when amount is entered. Do not indent manually.)(c) The fair values of the investments on December 31 2012 were:What entry or entries if any would you recommend be made?(Round answers to 0 decimal places e.g. $2500. Credit account titles are automatically indented when amount is entered. Do not indent manually.)(d) The U.S. government bonds were sold on July 1 2013 for $119860plus accrued interest. Give the proper entry.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)