Sunshine Books purchased $15,000 of Beckmans bonds at 102% of their face amount, plus any accrued interest on August 10, 20Y5. The bonds have a 5% interest rate, payable on June 30 and December 31. Prepare the journal entry to record the purchase. Round any interest accrued to the nearest cent. Assume a 360-day year, with 30 days in each month.