On January $26,$ Nova Co$.$ borrowed cash from Conrad Bank by issuing a $90-$day note with a face amount of $\backslash (\backslash$$ $44,400\backslash ).$ Assume a $360-$day year. a$.$ Determine the proceeds of the note, assuming the note carries an interest rate of $\backslash (8\backslash \%\backslash ).$ b$.$ Determine the proceeds of the note, assuming the note is discounted at $\backslash (8\backslash \%\backslash ),$