On September $1,2023,$ Betamax S$.$p$.$A$.$ sold $100$ units of merchandise for $60,000$ in exchange for a $1$year, $6\%$ note receivable. On November $1$ of the same year, Betamax discounted its note to a local bank that charges an $8\%$ discount rate. What balance sheet item will appear in the $2023$ financial statements?