I got these two answers wrong and I am unsure why

1. On December 31 , Helena Company, a California real estate firm, received two $20,000 notes from customers in exchange for services rendered. The 8% note from EI Dorado Company is due in nine months, and the 3% note from Newcastle Company is due in five years. The market rate for similar notes on December 31 was 8%. At what amounts should the two notes be reported in Helena's December 31 balance sheet? 2. EPPA, an environmental management firm, issued to Dara, a $10,000,8%, five-year installment note that required five equal annual year-end payments. This note was discounted to yield a 9% rate to Dara. What is the total interest revenue to be recognized by Dara on this