P5-4 Investment analysis; uneven cash flows 9 LO5-3, 1905-8 Helga is considering the purchase of a small restaurant. The purchase price listed by the seller is $800,000. Helga has used past financial information to estimate that the net cash flows (cash inflows less cash outflows) generated by the restaurant would be as follows: If purchased, the restaurant would be held for 10 years and then sold for an estimated $700,000. Required: Assuming that Helga desires a 10% rate of return on this investment, should the restaurant be purchased? (Assume that all cash flows occur at the end of the year.) P5-9 Noninterest-bearing note; annuity and lump-sum payment $ LO5-3, [ LO5-8 On January 1, 2024. The Barrel Company purchased merchandise from a supplier. Payment was a noninterest-bearing note requiring five annual payments of $20,000 on each December 31 beginning on December 31,2024 , and a lump-sum payment of $100,000 on December 31,2028 . A 10% interest rate properly reflects the time value of money in this situation. Required: Calculate the amount at which Barrel should record the note payable and corresponding merchandise purchased on January I, 2024