The following are selected 2022 transactions of Blossom Corporation.

Sept. 1		Purchased inventory from Orion Company on account for $41,000. Blossom records purchases gross and uses a periodic inventory system.
Oct. 1		Issued a $41,000, 12-month, 8% note to Orion in payment of account.
Oct. 1		Borrowed $61,500 from the Shore Bank by signing a 12-month, zero-interest-bearing $66,420 note.

Compute the total net liability to be reported on the December 31 statement of financial position for:

(1)		The interest-bearing note--------------------------$
(2)		The zero-interest-bearing note --------------------$