Present and future value tables of 1 at 11% are presented below. Polo Publishers purchased a multi-color offset press with terms of $45,000 down and a noninterest-bearing note requiring payment of $30,000 at the end of each year for four years. The interest rate implicit in the purchase contract is 11%, Polo would record the asset at: $75,000. $138074. $93, 074 $139.610