Use the following information for questions 10 through 13. On January 1, 2022, Metcalf Company leases a machine from Vollmer Corp. under an agreement that meets the criteria to be a finance lease for Metcalf. The six-year lease requires payment of 170,000 at the beginning of each year. The incremental borrowing rate for the lessee is 10%; the lessor's implicit rate is 8% and is known by the lessee. The present value of an annuity due of 1 for six years at 10% is 4.79079 . The present value of an annuity due of 1 for six years at 8% is 4.99271 . 10. The amount of accrued interest (round to the nearest dollar) at the end of the year December 31,2022 , is 11. The amount of the second lease payment on January 1,2023 , is 12. The amount of accrued interest (round to the nearest dollar) at the end of the year December 31,2023 , is