Corporation purchased a computer on December 31, 2019, for $149, 100, paying $42,600 down and agreeing to pay the balance in five equal installr $21,300 payable each December 31 beginning in 2020. An assumed interest rate of 8% is implicit in the purchase price. Prepare the journal entry at the date of purchase. (Round factor values to 5 decimal places, e.g. 1.25124 and final answers to 2 decimal places, e.g. account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the acc enter o for the amounts.) Debit Credit Date Account Titles and Explanation December 31, 2019 Equipment Discount on Notes Payable Notes Payable 213000 Cash 42,600