Assume that Spring-field Foods, Inc. acquired a that Spring-field Foods, Inc. acquired a custom- made refrigeration system by issuing a $ 1,500,000, 10- year, non- interest-bearing note payable at a time when the market interest rate for similar debt instruments was 5%. The asset and the note do not have a readily determinable fair value. Prepare the journal entry required to record Springfield’s purchase of the refrigeration system.