Kerala Company borrowed $10,000 on a two-year, zero coupon note. The note was issued on December 31, 2018. The face amount of the note, $12,544, is to be paid at maturity on December 31, 2020. This company uses the straight line method of amortization. Required 1. Allocate the interest of $2,544 to the two one-year interest periods, using straight-line interest amortization