Craig Corporation purchased, on January 1, 2020 as a held to maturity investment, $60,000 of the 8%, 5-year bonds of Harrison, Inc. which provides a 6% return. The bonds pay interest semiannually. Prepare Craigs journal entries for (a) the purchase of the investment and (b) the receipt of the first semiannual interest and premium amortization journal entry. Assume effective interest amortization is used.