Prepare Krum Company's journal entries to record the following transactions involving its short$-$term investments in available$-$for$-$sale debt securities$,$ all of which occurred during the current year.

On August $1,$ paid $$64,000$ cash to purchase Houtte's $10\%,$ six$-$month debt securities $($$$64,000$ principal$),$ dated August $1.$

On October $30,$ received a check from Houtte for $90$ days' interest on the debt securities in transaction a$.$

Note: Use $360$ days in a year. Do not round your intermediate calculations. PLEASE CORRECT THAT VALUES AND THE DESCRIPTION THAT IS WRONG. THANK YOU!