On December 31, 2018, Cumulus Corporation sold an old machine to Stratus Inc.Cumulus accepted a $62,000 note payable and cash down payment of $10,000.The note payable is due December 31, 2022 with interest paid annually, beginning December 31, 2019, at a stated rate of 5%.The old machine had an original cost of $105,000 and accumulated depreciation of $45,600. The market rate on similar notes is 6%.

What is the carrying value of the notes receivable for Cumulus Corporation on December 31, 2019 after recording the interest payment (rounded to the nearest dollar)?

Can you please help me figure out how to get the carrying value of the Notes Receivable? I am not sure how to do it.