Kona, Inc, on April 15 , issued a 5-year, $5,000 non-interest-bearing note payable when the market rate of interest was 9%. Round your answers to the nearest dollar, and do NOT enter dollar signs or punctuation. For example, enter $5,500 as 5500 . a. What are the proceeds from Kona's Note issue? b. What is the book value of the note a year after its issuance