Sunland Company purchased, on January 1,2025 , as a held-to-maturity investment, $72,000 of the 9%,5-year bonds of Lawn Corporation for $66,677, which provides an 11% return. Prepare Sunland's 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. (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 0 for the amounts. Record journal entries in the order presented in the problem. Round answers to 0 decimal places, e.g. 1,225.)