Jones Delivery Services bought a truck by paying $84,000 cash down and signing a $248,000 non-interest-bearing note due in five years for the balance. Current interest rates were 8%. Actuarial information for five periods at 8% follows: Future value of $1 1.469 Present value of $1 0.681 Future value of annuity of $1 5.867 Present value of annuity of $1 3.993 Required: Compute the amount that should be charged to the asset account.