Assume that Springfield 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. Future Value of $1 table Future Value of an Ordinary Annuity table Future Value of an Annuity Due table Present Value of $1 table Present Value of an Ordinarv Annuitv table