Headland Corporation purchased on January 1, 2025, as a held-to-maturity Investment, $68,000 of the 6%, 4-year bonds of Harrison. Inc. for $72,981, which provides a 4% return. The bonds pay interest semiannually. Prepare Headland'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 O for the amounts. Round answers to O decimal places, e.g. 5,125.) No. (b) Date Account Titles and Explanation Debit Cred