The following account balances were drawn from the financial records of Kent Company (KC) as of January 1, Year 5: Assets, $13,500; Liabilities, $3,900; Common Stock, $6,800; and Retained Earnings, $2,800. KC has agreed to pay the creditors $390 of interest per year. Further, KC agrees that for the Year 5 fiscal year any annual earnings remaining after the interest charges will be paid out as dividends to the owners. Required Assuming KC earns a before interest expense recognition profit of $880 during Year 5, determine the amount of interest and dividends paid. Assuming KC earns a before interest expense recognition profit of $485 during Year 5, determine the amount of interest and dividends