Sage Hill, Inc. purchased two trucks by issuing a $98,400, 5-year, zero-interest-bearing note to GEC Funding Inc. The market rate of interest for obligations of this nature is 12%. Prepare the journal entry to record the purchase of the two trucks. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answers to 0 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually.)