Sunland Company purchased on January 1, 2017, as a held-to-maturity investment, $117,000 of the 6%, 6-year bonds of Harrison, Inc. for $106,020, which provides a 8% return. The bonds pay interest semiannually. Prepare Sunland's journal entries for (a) the purchase of the investment, and (b) the receipt of semiannual interest and discount amortization. Assume effective-interest amortization is used. (Round answers to O decimal places, e.g. 5,125. Credit account titles are automatically indented when amount is entered. Do na indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Credit Debit 106020 (a) Debt Investments Cash 106020 (b) Cash Debt Investments Interest Revenue