which special journal does this go into and how do I record the entry:

Possible special journals:

Cash receipts journal

Cash disbursements journal

Purchase Journal

Sales Journal

General Ledger

Accounts receivable subsidiary ledger

Accounts payable subsidiary ledger

Inventory records for software and for computers

Transaction: Purchased furniture and office equipment for $60,000. They will pay $12,000 down and finance the balance for five years at 4%.