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? KaiaCo signed an agreement on January 1, 2021 for leased equipment under a 3-year lease with payments of $8,000 on January 1,2021,2022, and 2023 . The present value of the lease payments at a discount rate of 7% is $20,992. She uses straight-line depreciation with no salvage value. The lease is considered a Finance lease. Round your answers to the nearest dollar, and do NOT enter dollar signs or punctuation. For example, enter $5,500 as 5500 . a. Calculate depreciation expense for 2021. b. Calculate interest expense for 2021