(Purchase of Computer with Zero-Interest-Bearing Debt) Napoleon Corporation purchased a computer on December 31, 2009, for $130,000, paying $30,000 down and agreeing to pay the balance in five equal installments of $20,000 payable each December 31 beginning in 2010. An assumed interest rate of 10% is implicit in the purchase price. Instructions (a) Prepare the journal entry(ies) at the date of purchase. (Round to two decimal places.) (b) Prepare the journal entry(ies) at December 31, 2010, to record the payment and interest (effective- interest method employed). (c) Prepare the journal entry(ies) at December 31, 2011, to record the payment and interest (effective- interest method employed)