5. On January 1, 2016, Cougar Company purchased a piece of machinery and signed a zero-interest- bearing note in payment. The note requires Cougar to pay 100,000 in three years. The interest rate that properly reflected the time value of money at the time was 5% and an equipment dealer in St. Louis sells the identical piece of machinery for $86,000. Prepare the journal entry that Cougar would record related to this purchase on January 1, 2016. [10 points]