Here is how we are going to get the answer. Given that the maturity value of a $16,000 non-interest-bearing, simple discount 6%, the 60-day note would be this: 16,000 x 0.06 x 60/360 = x
960 x 60/360 = x
960 x 0.17 = x
x = 163.2
So the answer for this would be $163.20. Hope this answers your question.
