The following are selected 2022 transactions of Monty Corporation. Sept. 1 Purchased inventory from Orion Company on account for $65.000. Monty records purchases gross and uses a periodic inventory system. Issued a $65.000, 12-month, 8% note to Orion in payment of account. Oct. 1 Oct. 1 Borrowed $97,500 from the Shore Bank by signing a 12-month, zero-interest-bearing $105,300 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 $