Total = Principal * (1 + rate) ^ year
Total = 22,000 * (1.054)^1 = 23,188.00
Total = 14,000 * (1.054)^1 = 14,756.00
23,188.00 - 22,000 = 1,188.00 interest
14,756.00 - 14,000 = 756.00 interest
So the 22,000 earns (1,188.00 -756.00) = 432.00 more dollars in interest than the 14,000 dollars earns in interest.