Brief Exercise 14-13 Marigold Corporation issued a 5-year, $90,000, zero-interest-bearing note to Garcia Company on January 1, 2017, and received cash of $90,000. In addition, Marigold agreed to sell merchandise to Garcia at an amount less than regular selling price over the 5-year period. The market rate of interest for similar notes is 10%. Prepare Marigold Corporation's January 1 journal entry. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answer to O decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit January 1, 2017 Click if you would like to Show Work for this question: Open Show Work