Company A purchased merchandise from Company B on September 30 2025. Payment was made in the form of a noninterest-bearing note requiring Company A to make 6 annual payments of 4,000 on each September 30 begginning on septemeber 30 2028. Calculate the amount at which president should record the note payable and corresponding purchase on september 30 2025 assuming that an interest rate of 9% properly reflects the time value of money.