Molly Katherine Company made the following journal entry on December 31 of 2021 and 2022 to record interest on bonds pay

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Molly Katherine Company made the
following journal entry on December 31 of 2021 and 2022 to record
interest on bonds payable.
Interest
Expense 13,000
Cash
13,000
The bonds have a face value of
$325,000 and pay a stated interest rate of 4% ($13,000 per year).
They were issued for $305,500 on January 1, 2021, and have an
effective interest rate of 5%. Assume that Molly Katherine Co.
should have used the effective interest method to compute interest
expense.
Based on these
facts, how much additional interest expense does Molly Katherine
Co. need to record for 2021 and 2022 respectively?