Windsor inc has decided to purchase equipment from Central industries on January 2, 2022, to expand its production capacity to meet customers' demand for its product. Windsor issues a $828,000,5-year, zero-interest-bearing nate to Central for the new equipment when the prevailing market rate of interest for obligations of this nature is 11%. The company will pay off the note in five $165,600 installments due at the end of each year over the life of the note. (a) Prepare the journal entry at the date of purchase. (Round factor walues to 5 decimol places, es. 1.25124 and final answers to 0 decimal places, es. 5,275, Credit occount titles are outomatically indented when amount is entered. Do not indent manuclily if no entry is required. select "No Entry" for the account titles and enter O for the amounts.)