Larkspur 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 Larkspur's journal entries for (a) the purchase of the investment, and (b) the receipt of semiannual interest and premium amortization.