Stellar Corporation purchased on January 1, 2025, as a held-to-maturity investment, $70,000 of the 7%, 6-year bonds of Harrison, Inc. for $77,181, which provides a 5% return. The bonds pay interest semiannually. Prepare Stellar's 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. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to O decimal places, e.g. 5,125.) Date ry 1, 2025 Account Titles and Explanation Debt Investments Cash 0,2025 Cash Debt Investments Interest Revenue eTextbook and Media Debit 77181 3500 1903 Credit 77181 5403