Pronghorn Corporation purchased on January 1,2025, as a held-to-maturity investment, $46,000 of the10%,4-year bonds of Harrison, Inc. for $49,097, which provides a8% return. The bonds pay interest semiannually.

 Pronghorn Corporation purchased on January 1,2025, as a held-to-maturity investment, $46,000 of the10%,4-year bonds of Harrison, Inc. for $49,097, which provides a8% return. The bonds pay interest semiannually.
Prepare Pronghorn's journal entries for (a) the purchase of the investment, and (b) the receipt of semiannual interest and premium amortization.