Cardinals Corporation purchased a computer on December 31, 2013, for $324,870, paying $92,820 down and agreeing to pay the balance in five equal installments of $46,410 payable each December 31 beginning in 2014. An assumed interest rate of 9% is implicit in the purchase price. Prepare the journal entry at the date of purchase. (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round factor values to 5 decimal places, e.g. 1.25124.) Prepare the journal entry at December 31, 2014, to record the payment and interest (effective interest method employed). (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Prepare the journal entry at December 31, 2015, to record the payment and interest (effective interest method employed). (Round answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)