Tamarisk, Inc. purchased two trucks by issuing a $136,800, 4-year, zero-interest-bearing note to GEC Funding Inc. The market rate of interest for obligations of this nature is 9%. 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 decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit