Purchase of Bonds as Investment: Beta Company purchased $$400,000$ of $8$ percent bonds of Star Corporation on January $1,2011,$ at a discount, paying $$359,118.$ The bonds mature January $1,2016$ and yield $10\%$ interest payable each July $1$ and January $1.$

$4)$ Record the Journal entry on Beta$$s books for purchase of the bonds:

$5)$ Record the receipt by Beta of the first semi$-$annual interest payment $($note: you must calculate the amount of the bond discount amortization pertaining to the first semi$-$annual payment$)$

$6.$ Assume that Beta Company sells its investment in Star bonds on November $1,2015,$ at $99$ plus accrued interest. Record the journal entry to accrue the interest revenue and discount amortization $(4$ months$).$ Assume that the bond discount amortization at December $31$ would have been $$3,035.($Also$,$ refer to the table attached$)$