On November 25, 20Y5, Sunshine Books sells $15,000 of Beckmans bonds for 101% of their face value, plus any accrued interest. The bonds pay interest at a 10% rate, payable 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.