Grouper Company purchased, on January 1, 2020, as a held-to-maturity investment, $76,000 of the 8%, 5-year bonds of Chester Corporation for $70,238, which provides an 10% return. Prepare Grouper's journal entries for (a) the purchase of the investment, and (b) the receipt of annual interest and discount amortization. Assume effective-interest amortization is used. (Round answers to O decimal places, e.g. 1,225. 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 O for the amounts.) No. Account Titles and Explanation Debit Credit (a) Debt Investments Cash (b) Cash Debt Investments Interest Revenue 70238 6080 70238 7024