Garcia Corporation purchased a truck by issuing an $265,600, 5-year, zero-interest-bearing note to Equinox Inc. The market rate of interest for obligations of this nature is 10%.

Prepare the journal entry to record the purchase of this truck.

I know these are the Accounts

Trucks

Discount on Notes Payable

Notes Payable 265,600

And I thought Trucks would be a debit of (265,600-26,560) = 239,040

and Discounts Payable would be a debit of 26,560

But it says that's wrong so I have no clue. Please help!