On September $1,2024,$ Pharoah Corporation issued $$575,000$ of $10-$year, $3\%$ bonds at $97.$ Interest is payable semi$-$annually on September $1$ and March $1.$ Pharoah's fiscal year end is February $28.$Record the accrual of interest on Febeuary $28,2025,$ assuming the semi$-$annual ammortization amount for this interest period is $$972.$