On August 1, Batson Company issued a 60-day note with a face amount of $87,000 to Jergens Company for merchandise inventory. (Assume a 360-day year is used for Interest calculations.) a. Determine the proceeds of the note assuming the note carries an interest rate of 8%. b. Determine the proceeds of the note assuming the note is discounted at 8%. Which of the following are included in the employer's payroll taxes? Oa. SUTA taxes Ob. social security taxes Oc. FUTA taxes Od. all are included in employer taxes