Sandhill Company purchased, on January 1, 2020, as a held-to-maturity investment, $69,000 of the 8%, 5-year bonds of Chester Corporation for $63,768, which provides an 10% return. Prepare Sandhills 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.