Equipment costing $335,000 was purchased on July 1, 2017.Cash in the amount of $135,000 was paid at the time of purchase; the vendor accepted revenue anticipation notes in the amount of $200,000 to finance the remainder of the equipment.Of this amount, $100,000 of the notes will be payable on July 1, 2018; the other $100,000 will be payable on July 1, 2019. All notes bear interest at the rate of 4 percent per year. (Record only the purchase and the related payment of cash and issuance of notes at this time; interest will be recorded in a later transaction.)

What are the entries for governmental and nonprofit accounting