MSC purchased a specially built machine by issuing a $100,000, five-year, zero-interest-bearing note to Cutting-edge Manufacturing Co. MSC is to pay off the note in five $20,000 installments to be made at the end of each of the five years. the prevailing interest rate is 10%. On this transaction, journalize the purchase of the machine and also the first payment. (PV factor-3.79079)