Rosewood Company made a loan of $10,800 to one of the company's employees on April 1, Year 1. The one-year note carried a 6% rate of interest. The amount of interest revenue that Rosewood would report during the years ending December 31, Year 1 and Year 2, respectively, would be:

Multiple Choice

$162 and $486.

$648 and $0.

$0 and $648.

$486 and $162.