Need help with these three kinda dont understand

Example Exercises EE 11-1 p. 545 PE 11-1A Proceeds from notes payable OBJ. 1 On May 15, Franklin Co. borrowed cash from Dakota Bank by issuing a 90-day note with a face amount of $180,000. a. Determine the proceeds of the note, assuming that the note carries an interest rate of 8%. b. Determine the proceeds of the note, assuming that the note is discounted at 8%.EX 11-1 Current liabilities OBJ. 1 Bon Nebo Co. sold 25,000 annual subscriptions of Magazine 20XX for $85 during Decem- 9,750 ber 20Y8. These new subscribers will receive monthly issues, beginning in January 20Y9. In addition, the business had taxable income of $840,000 during the first calendar quarter of 20Y9. The federal tax rate is 40%. A quarterly tax payment will be made on April 12, 20Y9. Prepare the Current Liabilities section of the balance sheet for Bon Nebo Co. on March 31, 20Y9.EX 11-3 Entries for discounting notes payable OBJ. 1 Ramsey Company issues an $800,000, 45-day note to Buckner Company for merchandise inventory. Buckner discounts the note at 7%. a. Journalize Ramsey's entries to record: 1. the issuance of the note. 2. the payment of the note at maturity. b. Journalize Buckner's entries to record: 1. the receipt of the note. 2. the receipt of the payment of the note at maturity