I did a problem for Cardinals Corporation purchased a computer on December 31,2016 for $105,000, paying $30,000 down and agreeing to pay the balance in five equal installments of 15,000 payable each December,31 beginning in 2017, an assumed interest rate of 10% is implicit in the purchase price.

December 31,2016-Equipment Debit Credit

99,314

Discount on notes payable $5,686

Cash 30,000

Notes payable 75,000

i used table present value table -15,000(3.79079) and its wrong and I can not figure out what I did not do . can you p;ease help me out?