Can you help me with this part of an assignment:

Tamarisk Corporation operates a retail computer store. To improve delivery services to customers, the company purchases four new trucks on April 1, 2017. The terms of acquisition for each truck are described below.

2.Truck #2 has a list price of $60,320and is acquired for a down payment of $7,540cash and a zero-interest-bearing note with a face amount of $52,780. The note is due April 1, 2018. Tamarisk would normally have to pay interest at a rate of9% for such a borrowing, and the dealership has an incremental borrowing rate of8%.