Aura Industries purchased land by paying $31,000 cash on the purchase date and agreeing to pay $31,000 for each of the next six years beginning one-year from the purchase date. Aura's incremental borrowing rate is 12%. The land reported on the balance sheet is closest to: (FV of \$1. PV of \$1. EVA of \$1, and PVA of \$1) Note: Use the appropriate factor(s) from the tables provided. Multiple Choice $94.222 $158,454. $125,222 $341,000