Company A purchased merchandise from Company B on September 30 , Year 1 . Payment was made in the form of a noninterestbearing note requiring Company A to make six annual payments of $7,200 on each September 30 , beginning on September 30 . Year 4. Required: Calculate the amount at which Company A should record the note payable and corresponding purchase on September 30, Year 1 . assuming that an interest rate of 11% properly reflects the time value of money in this situation. Note: Use tables, Excel, or a financial calculator. Round your final answers to nearest whole dollar amount. Round your intermediate calculations to the nearest whole dollar. (FV of \$1. PV of \$1. EVA of \$1. PYA of \$1. EVAD of \$1 and PVAD of \$1)