a. 14. On January 1, 2020, the Pruett Company signed a six-month, non-interest-bearing note payable for $170,000 and received $162.800 from Your Neighborhood Bank. On January 31, 2020, what amount should Pruett record for interest expense, and what is the net carrying value of the note? $1,200; S161,600 b. SO: S170,000 $7.200; S170,000 d. $1,200; $164,000