Proceeds from Notes Payable On January $26,$ Vibrant Co$.$ borrowed cash from Conrad Bank by issuing a $60-$day note with a face amount of $$90,000.$ Assume a $360-$day year. a$.$ Determine the proceeds of the note, assuming the note carries an interest rate of $10\%.$ b$.$ Determine the proceeds of the note, assuming the note is discounted at $10\%.$