The following are selected $2025$ transactions of ayayai corporation: September $1$ purchased inventory from Ripken company on account of $$125,000.$ Ayayai records purchases gross and uses a periodic inventory system. October $1$ issued a $$125,000,12$ month, $12\%$ note to Ripken in payment of account. October $1$ borrowed $$125,000$ from the shore bank by signing a $12$ month, zero$-$interest$-$bearing $$145,000$ note. Compute the total net liability to be reported on december $31$ balance sheet for: $1)$ the interest$-$bearing note $2)$ the zero$-$interest$-$bearing note.$($use straight$-$line amortization.$)$