Simpson's Sandblasting Corp. (SSC) received cash proceeds of $2,000,000 on January 1, 2028 when it issued (sold) $2,000,000 of 6%, 1- year note payables to outside investors. Interest is payable monthly each month-end. SSC elected to classify the financial liability as "held for trading as it expected to repurchase the obligation within the year. SSC paid $6,000 cash for costs directly attributable to the issuance of the liability. SSC has a December 31 year-end and reports its financial results in accordance with IFRS. It adjusts its "held for trading" financial liabilities to fair value at each month end and immediately prior to repurchase. At January 31, 2028, the fair value of the liability was $1,990,000. SSC repurchased its debt on February 1, 2028 for $1,990,000. a) At what amount would SSC record the for the account "note payable at FVPL" on issuance of the note? Do not use $, commas, or +/-in your answer. b) What is the balance in the following accounts at January 31, 2028 after SSC has revalued the note: Do not use $, commas, or +/- in your answer. Please do not round intermediary calculations. Round final answer to nearest dollar. If an account is not applicable, please enter 0. holding gain on liability at FVPL: holding loss on liability at FVPL: