Windsor Corporation purchased on January $1,2025,$ as a held$-$to$-$maturity investment, $$58,000$ of the $8\%,6-$year bonds of Harrison,

Inc. for $$63,773,$ which provides a $6\%$ return. The bonds pay interest semiannually.

Prepare Windsor'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$.5,125.)$