On August 15, 20Y5, Pear Inc. sells $10,000 of ABC Co. 9% bonds at 99% of their face amount, plus any accrued interest. The bonds pay interest semiannually, on June 30 and December 31. Prepare the journal entry to record the sale, rounding any interest accrued to the nearest cent. Assume a 360-day year, with 30 days in each month.