Prepare Natura Companys journal entries to record the following transactions involving its short-term investments in held-to-maturity debt securities, all of which occurred during the current year.

1. On June 15, paid $192,000 cash to purchase Remeds 90-day short-term debt securities ($192,000 principal), dated June 15, that pay 6% interest.

2. On September 16, received a check from Remed in payment of the principal and 90 days' interest on the debt securities purchased in transaction a

Note: Use 360 days in a year. Do not round your intermediate calculations.