Ford Inc. plans to acquire an additional machine on January 1, 2014 to meet the growing demand for its product. Stever Company offers to provide the machine to Ford using either of the options listed below (each option gives Ford exactly the same machine and gives Stever Company approximately the same net present value cash equivalent at 10%). So the account choices are: Not shown, machinery, accum deprec, notes pay-long term, notes payable current. There is 1 journal entry for option 1 and 1 journal entry for option 2.