On January 1, 2017, Brewster's, Inc. bought $50,000 of 10% ten-year bonds of Chocolate Co. for $56,795 to yield 8% annually. The bonds pay interest semiannually and are classified as held-to- maturity. Interest is paid on June 30 and December 31. Required: Using the effective interest method, journalize the receipt of the interest and amortization on De 31, 2017.