Foren Corporation had the following transactions pertaining to debt investments.

Jan. 1		Purchased 53 8%, $1,300 Choate Co. bonds for $68,900 cash plus brokerage fees of $939. Interest is payable semiannually on July 1 and January 1.
July 1		Received semiannual interest on Choate Co. bonds.
July 1		Sold 31 Choate Co. bonds for $42,900 less $590 brokerage fees.

Prepare the adjusting entry for the accrual of interest at December 31. (Round answers to 0 decimal places, e.g. 125.)