Please write neat and show work not sure how questioned b. is determined

On August 1, Batson Company issued a 60-day note with a face amount of $90,000 to Jergens Company for merchandise inventory. (Assume a 360-day year is used for interest calculations.) a. Determine the proceeds of the note assuming the note carries an interest rate of 6%. b. Determine the proceeds of the note assuming the note is discounted at 6%