Taco Corporation purchased a computer on December 31, 2019, for $107,100, paying $30,600 down and agreeing to pay the balance in five equal installments of $15,300 payable each December 31 beginning in 2020. An assumed interest rate of 9% is implicit in the purchase price. Prepare the journal entry at the date of purchase. (Round factor values to 5 decimal places, e.g. 1.25124 and final answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit December 31, 2019 Equipment Discount on Notes Payable Notes Payable Cash