A company issued $6,000,000 of 8% debentures on May 1, 2006 and received cash totaling $5,323,577. The bonds pay interest semiannually on May 1 and November 1. The maturity date on these bonds is November 1, 2014. The firm uses the effective-interest method of amortizing discounts and premiums. The bonds were sold to yield an effective-interest rate of 10%. Prepare the 12/31/07 adjusting journal entry to record the accrued bond interest from November 1, 2007 to December 31, 2007