Lincoln Company purchased merchandise from Grandville Corp. on September 30. 2021. Payment was made in the form of a noninterest-bearing note requiring Lincoln to make six annual payments of $7,000 on each September 30 , beginning on September 30, 2024. (FV of \$1, PV of S1, EVA of \$1. PVA of \$1. EVAD of S1 and PVAD of \$1) (Use epproprlate factor(s) from the tables provided. Round your final answer to nearest whole dollar amount.) Required: Calculate the amount at which Lincoln should record the note payable and corresponding purchases on September 30.2021. assuming that an interest rate of 6% properly reflects the time value of money in this situation