On December $31,2025,$ Sheffield Company acquired a computer from Plato Corporation by issuing a $$573,000\mathrm{.}00$ zero$-$nterestbearing note, payable in full on December $31,2029.$ Sheffield Company's credit rating permits it to borrow funds from its several lines of credit at $10\%.$ The computer is expected to have a $5-$year life and a $$70,000$ salvage value.

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Prepare the journal entry for the purchase on December $31,2025.($Round present value factor calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and the final answers to $2$ decimal places, e$.$g$.58,971\mathrm{.}23.$ 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 the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[\backslash$table$[[$December$],[31,2025]],$Equipment,,$],[-,$Discount on Notes Payable,,$],[,$Notes Payable,,$]]$