On December $31,2025,$ Windsor Company acquired a computer from Plato Corporation by issuing a $$650,000\mathrm{.}00$ zero$-$interest$-$bearing note, payable in full on December $31,2029.$ Windsor Company's credit rating permits it to borrow funds from its several lines of credit at $12\%.$ The computer is expected to have a $5-$year life and a $$76,000$ salvage value.

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$($a$)$

Prepare the journal entry for the purchase on December $31,2025.($Round present value factor calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and the final answers to $2$ decimal places, e$.$g$.58,971\mathrm{.}23.$ If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titlec are automatically indented when the amount is entered. Do not ind