Please help me with #2 in finding the amount for the "Trucks" and "Discount on Notes Payable" account. I'm a bit confused about how to find it so please show your steps on how you got the answer.

Thank you!

Riverbed Corporation operates a retail computer store. To improve delivery services to customers, the company purchases four new trucks on April 1, 2020. The terms of acquisition for each truck are described below. 1. 2. Truck #1 has a list price of $36,750 and is acquired for a cash payment of $34,055. Truck #2 has a list price of $39,200 and is acquired for a down payment of $4,900 cash and a zero-interest-bearing note with a face amount of $34,300. The note is due April 1, 2021. Riverbed would normally have to pay interest at a rate of 9% for such a borrowing, and the dealership has an incremental borrowing rate of 8%. Truck #3 has a list price of $39,200. It is acquired in exchange for a computer system that Riverbed carries in inventory. The computer system cost $29,400 and is normally sold by Riverbed for $37,240. Riverbed uses a perpetual inventory system. Truck #4 has a list price of $34,300. It is acquired in exchange for 1,070 shares of common stock in Riverbed Corporation. The stock has a par value per share of $10 and a market price of $13 per share. 3. 4. Prepare the appropriate journal entries for the above transactions for Riverbed Corporation. (Round present value factors to 5 decimal places, e.g. 0.52587 and final answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) No. Account Titles and Explanation Debit Credit 1. Trucks 34,055 Cash 34,055 2. Trucks 36367.89 Discount on Notes Payable 2832.11 Cash 4900 Notes Payable 34300