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)?

I need help figuring out the carrying value.

Thanks!