Carow Corporation purchased on January 1, 2017 , as a held-to-maturity investment, $60,000 of the 8%, 5-year bonds of Harrison Co. for $65,118, which provides 6% return. The bonds pay interest semiannually. Prepare Carow, journal entries for a. The purchase of the investment b. The interest received c. The fair value adjustment (Assume a $0 balance of the Fair Value Adjustment Account).