Wildhorse Corporation purchased, as a held-to-maturity investment, $62,000of the8%,5-year bonds of Harrison, Inc. for $67,289, which provides a6% return. The bonds pay interest semiannually.

Prepare Wildhorse'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.