Kieso Company borrowed $600,000 for three months. The annual interest rate on the loan was 11%. Kieso’s fiscal year ends on December 31. Kieso borrowed the $600,000 one month prior to the end of its current fiscal year and paid back the $600,000 plus interest two months into its current fiscal year. In regards to this loan, how much interest expense, if any, would Kieso report at the end of its last fiscal year? At the end of its current fiscal year?