Larkspur Corporation purchased a truck by issuing an $77,100, four-year, non-interest-bearing note to Equinox Inc. The market interest rate for obligations of this nature is 12%. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. Prepare the journal entry to record the truck purchase. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Round factor values to 5 decimal places, e.g. 1.25124 and final answers to 0 decimal places, e e.g. 5,275.) Account Titles and Explanation Debit Credit