Cash paid for interest in the year 2004 = $5,800. Interest payable at January 1, 2004 = $1,250; Cash received for interest in 2004 = $6,500. Interest payable at December 31,2004 = $1,930; Interest receivable at January 1, 2004 = $1,500; Interest receivable at December 31,2004 = ?; Unearned interest at January 1, 2004 = $2,370; Unearned interest at December 31,2004 = $1,980; Prepaid interest at January 1, 2004 = ?; Prepaid interest at 12/31/2004 = $1,200. Interest revenue during the year = $7,500. Interest expense during the year = $6,800. What is Prepaid interest at January 1, 2004? What is Interest receivable at December 31,2004?