urrent Attempt in Progress Ayayai Corporation issued a 5-year, $68,000, zero-interest-bearing note to Garcia Company on January 1.2025 , and recelved cash of $68,000. In addition, Ayayai agreed to sell merchandise to Garcla at an amount less than regular selling price over the 5 -year period. The market rate of interest for similar notes is 12%. Click here to view factor tables. Prepare Ayayai Corporation's January 1 joprnal entry. (Round present value foctor calculations to 5 decimal places, es. 1.25124 and final answer to 0 decimal places, eg. 38,548, If noentry is required, select "No Entry' for the occount tites and enter Ofor the amounts. Credit occount titles are gutomatically indented when the amount is entered. Do not indent manually. (ist all debit entries before credit entries.)