Martinez Corporation purchased on January 1, 2025, as a held-to-maturity investment, $49,000 of the 8%, 5-year bonds of Harrison, Inc. for $53,179, which provides 6% return. The bonds pay interest semianually. Prepare Martinez'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.