Los Angeles-based New World Entertainment has extended until Sept. 25 its hostile, $47-per-share tender offer for the 91.6% of Beverly, Mass.-based Kenner Parker Toys that it doesn't already own . . . Dublin, Calif.-based Lucky Stores Inc. said it has formed a wholly owned subsidiary called Cetron Transaction Systems to provide electronic fund transfer services to retail businesses . . . Japan Air Lines said it will buy five Boeing 747-400s in a deal worth about $625 million . . . The Federal Reserve said the average yield for one-year T-bills, the most popular index for making changes in adjustable-rate home mortgages, edged down to 7.65% last week after averaging 7.72% the week before . . . Hillsborough Acquisition, a group of investors led by Kohlberg Kravis Roberts & Co., said it has successfully completed its bid for a majority interest in Tampa, Fla.-based Jim Walter Corp.