Cheyenne Corporation bought a computer on December 31, 2020, paying $34,000 down with a further $76,000 payment due on December 31, 2023. An interest rate of 9% is implicit in the purchase price. Cheyenne uses the effective interest method and has a December 31 year end. Cheyenne prepares financial statements in accordance with ASPE. A-Using (1) factor tables, (2) a financial calculator, or (3) Excel function PV, prepare the journal entry at the purchase date B-Prepare any journal entries required at December 31, 2021, 2022, and 2023