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Proceeds from Notes Payable On January 26, Bella Co. borrowed cash from Conrad Bank by issuing a 60 -day note with a face amount of $61,200. Assume a 360 -day year. a. Determine the proceeds of the note, assuming the note carries an interest rate of 7%. $ b. Determine the proceeds of the note, assuming the note is discounted at 7%. $ A building acquired at the beginning of the year at a cost of $80,400 has an estimated residual value of $4,000 and an estimated useful of 4 years. Determine the following. (a) The double-declining-balance rate % (b) The double-declining-balance depreciation for the first year $ On August 5, GTS Co. paid $1,810 to repair the transmission on one of its delivery vans. In addition, GTS paid $55 to install a GPS system in its van. Journalize the entries for the transmission. If an amount box does not require an entry, leave it blank