To help a company finance the construction of a building, the government provides $116,000 cash, in exchange for a $116,000, five- year, zero-interest-bearing note at face value when the market rate of interest is 10% Cash and concession Promise Company to repay Creditor Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1 Prepare the journal entry to record the loan. (List all debit entries before credit entries. Credit account titles are automatically indented when the 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 For calculation purposes, use 5 decimal places as displayed in the factor table provided. Round answers to O decimal places, e.g. 5.275) Account Titles Debit MacBook Pro Credit