hi I need help answering the spelling question can you help me step-by-step thank you

On June 1, 2021, Dirty Harry Co. borrowed cash by issuing a 6-month noninterest-bearing note with a maturity value of $470,000 and a discount rate of 7%. Assuming straight-line amortization of the discount, what is the carrying value of the note as of September 30, 2021? (Round all calculations to the nearest whole dollar amount.) Multiple Choice $464,517 $497,417 $453,550 $442,583