公司新购一设备in instalment，terms of payment 如下：

Cash sale price（The price you could pay for the Unit): $99,361.00
Taxes: $12,916.93
Fees (Fees and other costs plus applicable taxes): $300.00
Amount financed (Cash Price plus Fees): $99,661.00
Payment: $1,954.14 including taxes
Interest rate: 0%
You shall pay 51 equal monthly payments beginning on xxx ......

要如何记double entry for taxes 12,916.93？
另外有点迷惑，the price of fix asset 到底是多少？