Sunland Corporation purchased on January $1,2025,$ as a held$-$to$-$maturity investment, $$67,000$ of the $10\%,6-$year bonds of Harrison,

Inc. for $$73,288,$ 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 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 $0$ for the amounts. Round answers to $0$ decimal places, e$.$g$.5,125.)$

No$.$

Date

Account Titles and Explanation

Debit

Cred

$($a$)$

$($b$)$