Sheridan Corporation purchased on January 1, 2020, as a held-to-maturity investment, $59,000 of the 6%, 6-year bonds of Harrison, Inc. for $65,239, which provides a 4% return. The bonds pay interest semiannually. Prepare Sheridans journal entries for (a) the purchase of the investment, and (b) the receipt of semiannual interest and premium amortization. Assume effective-interest amortization is used