Carow Corporation purchased, as a held-to-maturity investment, $60,000 of the 8%, 5-year bonds of Harrison, Inc. for $65,118, which provides a 6% return. The bonds pay interest semiannually. Prepare Carows' journal entries for
(a) the purchase of the investment, and
(b) the receipt of semiannual interest and premium amortization. Assume effective interest amortization is used.