Ivanhoe Company purchased, on January $1,2025,$ as a held$-$to$-$maturity investment, $$79,000$ of the $9\%,5-$year bonds of Accustart Corporation for $$73,161,$ which provides an $11\%$ return.

Prepare Ivanhoe'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. $($List all debit entries before credit entries. Credil account thiles ane 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. Record Joumal entries in the order presented in the problem, Round answers to $0$ decimal places, es$.1\mathrm{.}225.$