On December 1, 2022, Hocking Incorporated obtained a four-month working capital loan from its bank. The face amount of the no signed by the treasurer was $104,000. The interest rate charged by the bank was 6%. The bank made the loan a discount basis Required: a. Calculate the loan proceeds made available to Hocking on December 1, 2022. b. Calculate the amount of interest expense applicable to this loan during the fiscal year ended December 31,2022 . c. What is the amount of the current liability related to this loan to be shown in the December 31 , 2022 , balance sheet