On December 31, 2025, Windsor Company acquired a press from Sugar Corporation by issuing a $348,000 zero-interest-bearing note, payable in full on December 31,2028. Windsor's credit rating permits it to borrow funds from its several lines of credit at 8%. The press is expected to have a 6 -year life and a $32,000 salvage value. (a) Prepare the journal entry for the purchase on December 31, 2025. (Round present value factor calculations to 5 decimal ploces, es. 1.25124 and the final answers to 0 decimal ploces e g. 58,971. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually List all debit entries before credit entries.) eTextbook and Media List of Accounts Attempts: 2 of 4 used (b) Prepare any necessary adjusting entries relative to depreciation (use straight-line) and amortization (use effective-interest method) on December 31; 2026. (Round answers to O decimal place, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Prepare any necessary adjusting entries relative to depreciation (use straight-line) and amortization (use effective-interest method) on December 31, 2026. (Round answers to O decimal place, eg. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)