On July 25, 20Y5, Pear Inc. purchases $5,000 of ABC Co. 7.5% bonds at their face amount, plus any accrued interest. The bonds pay interest semiannually, payable on June 30 and December 31. Prepare the journal entry to record the purchase. Round interest receivable to the nearest cent, and assume a 360-day year, with 30 days in each month.