Presented below are selected transactions on the books of Beacher Corporation.

September 1, 2014 Bonds payable with a par value of $800,000, which are dated January 1, 2014, are sold at 96 plus accrued interest. They are coupon bonds, bear interest at 6% (payable annually at January 1), and mature January 1, 2024.

Dec. 31 Adjusting entries are made to record the accrued interest on the bonds, and the amortization of the proper amount of premium. (Use straight-line amortization.)

Jan. 1, 2015 Interest on the bonds is paid.

What is the JE for 9/1/2014 ?