Windsor Corporation issued a 6-year, $72,000, zero-interest-bearing note to Garcia Company on January 1, 2017, and received cash of $72,000. In addition, Windsor agreed to sell merchandise to Garcia at an amount less than regular selling price over the 6-year period. The market rate of interest for similar notes is 11%. Prepare Windsor Corporations January 1 journal entry. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)