E8-25B. (Learning Objective 3: Record note payable transactions) Cape Cod Sales Company completed the following note payable transactions: Requirements 1. How much interest expense must be accrued at December 31, 2021? (Round your answer to the nearest whole dollar.) 2. Determine the amount of Cape Cod Sales' final payment on April 1, 2022. 3. How much interest expense will Cape Cod Sales report for 2021 and for 2022 ? (If needed, round your answer to the nearest whole dollar.)