62. On January 1, 2019, R Co. purchased $100,000 of A Company bonds at a discount of $2,664. The A bonds pay 6% interest but were purchased when the market interest rate was 7% for bonds of similar risk and maturity. The bonds pay interest semiannually on January 1 and July 1 of each year. R accounts for the bonds as a held-to-maturity investment, and uses the effective interest method. List the journal entries to record the purchase of the bond and the first period interest paid