Sheridan Company has the following two notes receivable at May 31, 2021, its fiscal year end: 1. $37,200 six-month, 8% note issued January 1, 2021 $16,800 three-month, 8% note issued April 30, 2021 2. Interest is payable at maturity for both notes. Calculate the accrued interest on both notes at May 31, 2021. (Round answers to the nearest whole dollar, e.g. 5,275.) Note 1: $ Note 2: Total accrued interest $