Rosewood Company made a loan of $11,400 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:

• $684 and $0

• $0 and $684

• $513 and $171

• $171 and $513