July $31,2024,$ Crane Inc. issued $$515,000$ of $5-$year, $4\%$ bonds at $102.$ Interest is payable semi$-$annually on July $31$ and January $31.$

Crane's fiscal year end is January $31.$

record the payment of intrest on january $31$st $2025$ assuming the semi annual amortization amount for this intrest period is $951$