President Company purchased merchandise from Captain Corporation on September 30, 2024. Payment was made in the form of a noninterest-bearing note requiring President to make six annual payments of $5,400 on each September 30 , beginning on September 30,2027 . Required: Calculate the amount at which President should record the note payable and corresponding purchase on September 30, 2024. assuming that an interest rate of 9% properly reflects the time value of money in this situation. Note: Use tables, Excel, or a financlal calculator. Round your final answers to nearest whole dollar amount. Round your intermediate calculations to the nearest whole dollar. (EV of \$1, PV of \$1, EVA of \$1, PVA of $1, EVAD of $1 and PVAD of $1)