(1) If one or the other party has more than one claim suitable for set-off, the party setting off may specify the claims that are to be set off against each other. If the set-off is declared without such a specification or if the other party objects without undue delay, the provision of section 366 (2) applies accordingly.
(2) If the party setting off owes the other party interest and costs in addition to the principal performance, the provision of section 367 applies accordingly.