Journal entries?

Truck #2 has a list price of $16,160and is acquired for a down payment of $2,020cash and a zero-interest-bearing note with a face amount of $14,140. The note is due April 1, 2018. Concord would normally have to pay interest at a rate of9% for such a borrowing, and the dealership has an incremental borrowing rate of8%.

trucks?

discount of notes payables?