Carow Corporation purchased, as a held-to-maturity investment, $61,000 of the 9%, 7-year bonds of Harrison, Inc. for $68, 221, which provides a 7% return. The bonds pay interest semiannually. Prepare carow'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