The Notes Payable balance of $759,320 results from two loans the company has taken. On May 1, 2021, Wuycik took a 5-year, 5%, $635,320 loan. The interest on this loan is payable annually, on each April 30. Also, on June 1, 2022, Wuycik took a 1-year, 8%, $124,000 construction loan (see A5 below). The interest on the construction loan is payable on the loans maturity date, May 31, 2023. (Note Wuycik already recorded the interest paid on these loans in 2022. For this adjustment, consider any accrued interest on the loans at the December 31, 2022 reporting date.)

need help figuring the amounts of the accrued interest.