Tamarisk Corporation purchased a computer on December 31, 2019, for $126,000, paying $36,000 down and agreeing to pay the balance in five equal installments of $18,000 payable each December 31 beginning in 2020. An assumed interest rate of 8% is implicit in the purchase price. Prepare the journal entry at the date of purchase. Prepare the journal entry at December 31, 2020, to record the payment and interest (effective-interest method employed). Prepare the journal entry at December 31, 2021, to record the payment and interest (effective-interest method employed).