Omni Film Corporation had a $1,350,000, 12.0% bond available for issue on April 1. Interest is to be paid on the last day of each month. On April 14 and 25, bonds with a face value of $940,000 and $410,000, respectively, were issued at par. Record the entries for April 14, 25, and 30. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar. Assume 365 days a year.)

Record the accrued interest on bonds.