Toyota Corporation buys a piece of robotic equipment from a supplier to be delivered on 12/31/2022. Toyota and its suppliers agree that Toyota can make a payment of $3 million in 3 years' time to pay for the equipment. Toyota takes delivery on 12/31/2022. Toyota's usual borrowing rate for 3 -year secured loans is 5%. The present value factor for 3 years at 5% interest is 0.8638. Make the entries for the acquisition of the equipment on 12/31/2022 and the adjusting entry for 2023 related to the acquisition transaction. Igrfore depreciation; I've not given you'the useful life or salvage value of the equipment