Blue Corporation purchased on January $1,2025,$ as a held$-$to$-$maturity investment, $$56,000$ of the $6\%,4-$year bonds of Harrison, Inc. for $$60,102,$ which provides a $4\%$ return. The bonds pay interest semiannually.

Prepare Blue's 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. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Round answers to $0$ decimal places, e$.$g$.5,125.)$

No$.$

Date

Account Titles and Explanation

Debit

Crec

$($a$)$

$($b$)$

$$

$$