On march 15, 2007, birkshire energy obtained a nine-month working capital loan from the first national bank of oglesby. the face amount of the note signed by the treasurer was $300,000. the interest rate charged by the bank was 10 percent. the bank made the loan on a discount basis. (round your final answers to the nearest dollar). (a.) calculate the loan proceeds made available to birkshire. (b.) calculate the amount of interest expense related to this loan during the six months ended june 30, 2007. (c.) what is the amount of the current liability related to this loan to be shown in the june 30, 2007 balance sheet?