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Aura Industries purchased land by paying $42,000 cash on the purchase date and agreeing to pay $42,000 for each of the next seven years beginning one-year from the purchase date. Aura's incremental borrowing rate is 7\%. (FV of \$1. PV of \$1. EVA of \$1, and PVA of \$1) On the balance sheet as of the purchase date, after the initial $42,000 payment was made, the liability reported is closest to Note: Use the appropriate factor(s) from the tables provided. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ futare Value of 51} \\ \hline Periats & 1.0s & 2.05 & 3as & & 4m & c.tss & s.as & 6.95 & t.as \\ \hline 1 & tofscee & 102000 & 103000 & 1ense & 104500 & toapse & 105000 & 106000 & 10000 \\ \hlinez & 102010 & to4060 & 106000 & coneal & 100150 & 1oset & mosso & 112060 & 1.14400 \\ \hline 3 & 100000 & tostat & 1.052n & 1187 & t124as & 1.13300 & & thenaz & 122504 \\ \hline 4 & 1ouses & 1002s & 1.12551 & tistss & thens & tonis & 121551 & 1.2624 & 131040 \\ \hlines & 105101 & 1 10404 & & 120210 & 1.21665 & 120x5 & & & 1.402ss \\ \hline 6 & 1.66152 & 1.12516 & 1.13405 & 12478 & 1.26512 & & 1.34010 & 1.41452 & 15007 \\ \hline 7 & tems4 & t.14ase & t.2mes & lans & tarsen & 133824 & t.60710 & 15013 & 1.6057 \\ \hline a & toast & t.tres & 12647 & 13424? & 13 ass & 13m+1 & t.47nes & ts93as & t.7uts \\ \hline 3 & tomes & 1. 13s00 & 1304n & 1.3923! & t.4asit & 1.45469 & tsstus & tease? & trasas \\ \hline to & 1,10462 & 1.21m5 & & & 1.49024 & 151621 & 16280 & trinos & 156715 \\ \hline \multicolumn{10}{|c|}{ Fiture Value of $1} \\ \hline Rerieda & 1.0s & & & 3m & 40 & & s.on & c.os & tos \\ \hline 11 & 1.t1ses & 13439 & 1.30423 & 1 ands & 1.53205 & tsaces & 1,71034 & thatso & 2,10455 \\ \hline 12 & 1.1263 & & tans & tssses & t 60100 & tan & 1 mess & 201220 & 225219 \\ \hline n & t.13mes & 12301 & 1.46453 & & tessot & tries & tases & 2 .1203 & 2.40005 \\ \hline 14 & 0.1689 & 13184 & 15t2ss & 167430 & inte & & 1.97% & 2.26050 & 257653 \\ \hline is & 1.56007 & 13459? & 1sm & tnos & troost & unes & 2omes & & 215000 \\ \hline 36 & t.rizse & 13ms & 1 som & 1 mogas & istase & & 2.1038 & 25403 & 2 wans \\ \hline 17 & 1.1800 & 140024 & 164ass & twat & tsare & 2 conos & 2.25\%ed & 2san & t13ats \\ \hline 10 & 4.1065 & 1.42025 & 1.7024 & & 2cos2 & & 24060 & 235034 & \\ \hline ts & 120411 & 1456e! & t.5351 & zotxe & 2.toks & 2.20515 & 2525 & 10256 & 36563 \\ \hlinex & 122016 & tases & thost1 & 2 ces15 & 2.test & 27xav & 265390 & 1.20714 & 1thise \\ \hlinex & 1.2bes & 1.64061 & 2cosm & 2.58017 & 2 coses & 20005 & & 4.2514 & 5.42743 \\ \hlinex & t.ues & taits & 2 2.97x & 30tre? & 1.3030 & 14 ase 4 & 4x124 & & 76428 \\ \hline \end{tabular} Futere Vabe of 51 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline Perieds & sos & sos & 10es & 11.8x & H.os & 12.0x & 16.95 & is os & ae.0s & 25.0s \\ \hline 1 & 108000 & 100000 & 1.10000 & 111000 & & t. 1000 & 114000 & 1,13600 & 120600 & 1.3060 \\ \hline 2 & 1.tsees & t.1840 & 1.21600 & tmane & 12546 & 1.270x & trane & & 1.44000 & 1. swre \\ \hline 1 & & 12350 & 13100 & & 1.40430 & & t.atisa & ispose & 1.7200 & 19513 \\ \hline 4 & 1040 & tattse & 1,45410 & 151827 & 1smas? & 16x47 & tsens & & 200000 & 2.44141 \\ \hlines & 1. & 15346 & I stos! & 1cosx & 1234 & 13044 & & 291126 & 24ash & 30517 \\ \hline 6 & 1S4587 & coms & inss & txpo4! & uma & 2 atins & 21009 & 231306 & 290504 & 3:1470 \\ \hline , & 17138 & 1 sano4 & Iseth & 207616 & 221064 & 2.35254 & 2 sant & & 3sast & 4 stan? \\ \hline 1 & 1 csosos & 1.9978 & 2.1639 & 23045 & & 2 ssaus & 24585 & sosend & Armar & 5 seds \\ \hline & 199000 & 2.171n & 2sin & & & 300604 & 2.25105 & assree & sism & r.4Sosa \\ \hline 90 & 2.5352 & 23673 & 25174 & zisse & 3.1osas & 128es? & sema & teasse & 6.19174 & \\ \hline \end{tabular} Future Vate of $1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline Perists & ans & D.os & 10.0s & 11.0s & 12.0s & & 16.0s & 120os & no.n & 25.0s \\ \hline 11 & 23364 & 254043 & zosiz & IIS176 & 147nss & Imses & 4.22623 & 4sin20 & 7,43000 & 11.64153 \\ \hline 12 & 2statr & & 31364 & 3 aseas & Inyas & 43us? & 4.8179 & s.seas & 891515 & 1455192 \\ \hline n & 271362 & xoss90 & 1412m & amas & 4340 & A asko1 & 543241 & & 10sen2 & ta inses \\ \hline 14 & & suit & & 431044 & Axp11 & ssues & 6.2015 & taxs & 12 monte & nn \\ \hline 15 & sinx & Isteds & 4.ms & aress & & exsen & 2.13794 & staves & is 40102 & \\ \hline 16 & 148594 & 197031 & 45097 & s.Jicas & 6.10019 & 70m3 & Lums & & & 35.5774 \\ \hline 17 & 170002 & 4326 & sesus & snsos & snese & 7.200et & 2.27646 & 1025128 & 22 tasin & 44.402 \\ \hline 18 & 19neor & 4 412 & sssme & csess & reasi & sosed & 1058517 & 12 mses & 26 62313 & sssitis \\ \hline ts & 4.31510 & 5.1416 & 6.11591 & 126194 & 261276 & satsia & t205568 & 142317 & 31.9kmo & 60.34294 \\ \hline 20 & 466055 & 5.60441 & & towat & 1.64628 & 1152300 & 13.74343 & 1636554 & 3839760 & \\ \hline 25 & satgus & 0.62364 & 10:83491 & 13sas4s & tr soocos & 21,22084 & 28.46192 & 12 stass & 95382 & ast taine \\ \hline 30 & 100626s & ti.2enes & 17,40940 & naseo & nosos & nutsen & 5058016 & 6.2117 & 237351 & (007.2935? \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{11}{|c|}{ Present Value of \$1 } \\ \hline Marised & 1.0s & 2.0s & 2.05 & \multicolumn{2}{|l|}{2.75s} & 4.0% & 4.155 & s.os & c.os & 7,n \\ \hline 1 & & & ospont & \multicolumn{2}{|l|}{0.4638} & 0.56154 & o.5893 & assne & 0.94340 & \\ \hline 2 & Q.se000 & 0.5117 & 0.4200 & \multicolumn{2}{|l|}{0.20002} & 0.52454 & 0.22013 & 0.50100 & 0.90000 & 08734 \\ \hline 3 & 097059 & esamen & 0.91514 & \multicolumn{2}{|l|}{0.19544} & a.85900 & 0sac6 ? & 0.86384 & e.80\%7 & 0.97630 \\ \hline 4 & 0.96003 & & ansasy & \multicolumn{2}{|l|}{ ansiay } & & os4e6i & ofpare & 0.79209 & 0.5290 \\ \hline 5 & Q.5s 147 & 0.0057 & 0.56261 & \multicolumn{2}{|l|}{ 0.t3tse } & 0.82193 & 0.81212 & Q.reasi & 0.74726 & 0.1299 \\ \hline 6 & as4aos & Q84297 & ompas & \multicolumn{2}{|l|}{ anotat } & 0.7001 & 0.77201 & 0.74622 & 0.70416 & \\ \hline 7 & Q9x27 & 0.87056 & astoos & \multicolumn{2}{|l|}{ omas } & 075992 & 0.14725 & onose & 0.66506 & 062275 \\ \hline a & 0.72348 & 6.85349 & oresut & \multicolumn{2}{|l|}{0.74490} & 0.75065 & 0.7167s & 0.57624 & 0.62741 & osseot \\ \hline 9 & 0.91434 & 0.83676 & 0.76642 & 071797 & & 0.7025 & 0.69757 & 0.64651 & 0.59190 & 05409 \\ \hline 10 & aNb329 & os2035 & a.7400 & 0.63202 & & 0.6758 & 0.65954 & 0.61391 & osstis & asous \\ \hline Present & lue of 51 & & & & & & & & & \\ \hline Periets & & & & 3.250 & & con & 6.214 & s.es & cos & tes \\ \hline 11 & 0.05032 & 0.50425 & 0.7242 & Q eserot & & cecasa & ocxas & asers & 05679 & 0.47500 \\ \hline 12 & Q asplas & 0.73849 & 00138 & 0.64200 & & 0.2460 & ocoses & 0.5S6e4 & 0.49657 & 0.44401 \\ \hline 13 & a s7ab & a.mos & o.seoss & ostives & & 0 ecost & 0.51212 & 0.53032 & 0.4ctes & 0.41456 \\ \hline 14 & 0.8396 & 075 ins & 0.66112 & osers & & os7rat & osstn & asose? & 0.4x0 & oxme \\ \hline 15 & a.s61as & 0.74301 & est186 & o.sTska & & 0.53526 & 0.5356 & 0.48102 & 0.41727 & 030245 \\ \hline 16 & onsa2 & Q72e4s & 0.5217 & 0.5549 & & 053791 & osmes & 0.45311 & 03535 & oxym \\ \hline 17 & 0.84438 & 0.71416 & 0.cos02 & 0.534a1 & & 051397 & 0.49284 & 0.43630 & 0.3136 & 0.31657 \\ \hline & o 83402 & 0.70016 & o.seno & 0.5154 & & 0.45363 & & 0.4135 & 0.75034 & 020546 \\ \hline 13 & osmu & o.seas & 0.57025 & 0.4kess & & 0.47464 & 0.45348 & a.39573 & 0.31051 & 027651 \\ \hlinex & 0.81554 & 0.67297 & 0.5536 & & & 0.4563 & 0.4345 & ancti & a.s1teo & 0.25842 \\ \hline is & 0.mn & & 0.47761 & oxsess & & 0.37512 & 0.35326 & 0.29530 & 021300 & Q.164es \\ \hlinex & 0.74192 & 0.5507 & 0.41190 & 0.x3140 & & 0.30632 & 0.20685 & 0.2313 & 012411 & \\ \hline Present & lue of $1 & & & & & & & & & \\ \hline Porieds & 0.01 & cos & 10.05 & 11.01 & 12.0x & 130s & 14.0s & 15.01 & 20ok & \\ \hline 1 & a.nass & 0.5174 & 0.90500 & 0.56000 & 085206 & assiks & ans & ances? & ess3m & 0.10000 \\ \hline 2 & 0.85734 & 0.54164 & o.s264s & 0.1162 & 0.79719 & Q.75315 & 0.76047 & 0.7S14 & 0.6444 & 064000 \\ \hline 3 & 0.7938 & 0.7214 & 0.75121 & atsite & 0.7178 & 0.60385 & 0.69477 & 0.5752 & 05750 & 0.51200 \\ \hline 4 & onsos & 0.70443 & otajot & ocsan & 0.63552 & 0.613x & osmoe & asfi7s & & \\ \hline 5 & o ceosa & 0.4993 & 0.62002 & Q.55345 & 0.56743 & 0.5427 & 0.51937 & Q.4578 & Q.4518s & 0.22x4 \\ \hline 5 & 0.63017 & 0.59627 & 0.5647 & 0.53464 & osotas & Q.4503 & 0.455s9 & oasm & 0.33490 & 0.26214 \\ \hline 7 & 0.58340 & 0.54703 & 0.51316 & 0.41165 & 0.45235 & 0.4306 & 0.3mk4 & a.3754 & 0.27108 & 0.20072 \\ \hline 1 & 0.54927 & osols & 0.46651 & 0.4995 & 0.40348 & 0.27616 & exsose & Q.xwe & emas? & a.167n \\ \hline 9 & 0.50025 & 0.46043 & 0.42410 & a.3vos & 0.30051 & o.32as & 0.20751 & 0.21426 & e.tisas & 013422 \\ \hline 10 & 0.46319 & 0.42241 & Q3105S4 & Q.x211 & 0.32191 & 0.2945 & 0.26074 & 0.24718 & Q.16151 & a.1em \\ \hline Present & lue of $1 & & & & & & & & & \\ \hline Perieds & 0.0s & 0.01 & 10.08 & 11.0s & 12.01 & 12.9% & 16.015 & 1s.0s & 20.015 & 23.0s \\ \hline 11 & & 0387s3 & 0.15049 & 0.31723 & 0.25743 & & 0.23662 & 0.21494 & ct1459 & cocsso \\ \hline 12 & 0.39711 & oJsss & outses & 0.24584 & & 0.22071 & 0.20756 & estest & 0.11216 & cocen \\ \hline 13 & 0.3770 & oxsil & 0.246 & 0.25751 & 0.22017 & 0.20416 & 0.1220? & 0.16253 & 0.09346 & ocosela \\ \hline 14 & 0.34046 & 0.20m25 & 0.26393 & 0.2319 & 0.20452 & Q. teose & 0.15971 & 0.1413 & aones & 00430 \\ \hline 15 & a.s1524 & 0.27454 & 0.23939 & 0.20600 & 0.1270 & Q.15939 & 0.14010 & o.12as & 0.0691 & Q001519 \\ \hline 16 & 0.29139 & 0.2513 & 0.21763 & 0.13829 & Q.:5312 & a.14150 & 0.12289 & evosas & 205409 & Q ouans \\ \hline 17 & 0.27021 & 0.23107 & a.19384 & 0.16963 & 0.14564 & 0.125n & 0.10780 & comess & 0.04%07 & coorsa \\ \hline 19 & 0.25025 & 0.2119 & a17ses & 0.15282 & a.13004 & 0.11031 & 0.00456 & coabs1 & & cot801 \\ \hline is & 02317 & a.19449 & 0.16351 & 0.13768 & 0.11611 & & 004295 & e01027 & 0.03130 & 0.01441 \\ \hline 20 & 0.21455 & Q.17a4s & 0.14364 & 0.12403 & 0.10567 & 0.0067 & & 006110 & 0.02605 & deoris] \\ \hline 2s & a.1402 & 0.11597 & 0.09230 & 0.07361 & o.osear & 0.04710 & 0.03779 & 0.03038 & 0.01048 & 00037 \\ \hline 30 & o.obnis & 0.07537 & 005731 & Q.00ses & 0.0333 & 002557 & 0.01963 & 001510 & 0.00421 & 000124 \\ \hline \end{tabular} Present Value of Annulfy of $1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Perieds & 1.01 & 2.0s & 2.0s & 3.78s & 401 & 4.15 & 8.0s & 6. en & 7.0s \\ \hline 1 & 0.58010 & 0.90009 & 097047 & 0.98386 & 0.96134 & 0.95923 & oss2us & 0.94340 & 0.93454 \\ \hline 2 & 197040 & 194156 & 191347 & & istows & 187926 & 185041 & & taceor \\ \hline 3 & 284009 & 2 sases & 23206! & 2.72831 & 27rsas & 276198 & 2mas & 26r301 & 252432 \\ \hline 4 & 3,90197 & 380773 & 271710 & 365138 & 36990 & 260851 & 154595 & 346511 & 13anz \\ \hline 5 & 4.5343 & 471346 & 457271 & 4.41326 & 4.45112 & 4.42013 & 41294 & 421206 & 4.10020 \\ \hline 6 & 5.7954a & 560143 & 5.41719 & 5.28507 & 5.24214 & 519574 & 507563 & 491732 & 4.75654 \\ \hline 7 & 6 nat9 & 647190 & 6.23021 & 605700 & 6.00205 & 5.94690 & s.ress & 5 stang & 518020 \\ \hline 8 & 7.65168 & 732548 & rotes & 6.20230 & snam & 6com8 & 6.45121 & 6.20979 & 597130 \\ \hline 9 & escsea & a.1624 & 7.78611 & 7.50m & 7,4053 & 7.35135 & 7.10782 & 600160 & 651523 \\ \hline 10 & 9.47130 & e sazs9 & it 53000 & 1.21279 & 0.15010 & 80100s & 77213 & 7 yo00 & 7 onse \\ \hline \end{tabular} Present Value of Arinulty of $1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Periode & 1.0s & 2.0s & 2.0s & 2.73s & & 4.2sk & s.ts & & 7.0s \\ \hline 11 & 10.3763 & 2.74695 & 0.25262 & & ereoen & 1.64354 & Dosal & & \\ \hline 12 & 11.2 ssoe & 10.57514 & 9.95400 & & 938507 & 925025 & c.a6us & tuased & 7 suess \\ \hline 13 & 12.13374 & 11.34837 & 10.63406 & 10.14236 & 9asss & & 0.19357 & 1.5268 & 1.457s \\ \hline 14 & 1300370 & 12.10625 & 11.29007 & 10.73962 & 1056312 & 10.39090 & 9 Asest & 929498 & 87457 \\ \hline is & istessos & 1284926 & 115374 & 1131530 & 11,11830 & 10.92552 & 10.37ses & 971225 & 210791 \\ \hline 16 & & tusm & 12.56170 & 11mon & 1165930 & 11.46931 & 10s3m & 10.10890 & sesess \\ \hline 17 & is shans & 14.2915 & n.16st? & 12.40498 & 12.6567 & & 1127407 & 10cm & 9.782n \\ \hline in & 14.39ear & 1499301 & 1375351 & 1292046 & 12sos0 & 12.00590 & 11 6asse & 1oneres & 10cosx09 \\ \hline 19 & 1722601 & 15.6734 & 143230 & 14ans & 13.13094 & 12cos3 & 12cos3 & 1t.tsat2 & 10.33560 \\ \hline 20 & 10.04555 & 16.35143 & sin4 & & & 13xay & 12.46221 & 11,4592 & 10.59401 \\ \hline 25 & 2202316 & 1052346 & 17.41315 & 16.04320 & is 6220 & 1521734 & 1400294 & 12tan6 & t1.6suse \\ \hline 30 & 25sant & 22.39646 & 19.60044 & 17mans & 1729200 & 16ma & 15.37245 & 13.76483 & 12.40004 \\ \hline \end{tabular} Present Value of Annuly of $1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline Perieds & e.os & 3.0x & 10.01 & t1.0s & 12.0n & 12.04 & 16.01 & & 20.0s & 28 os \\ \hline 1 & 0.925 & 09174 & 0.50000 & a 90010 & otazas & oxates & exnte & 0.ests? & otam & 0.50000 \\ \hline 2 & 173326 & 175911 & t.735S4 & 1.7128 & teoos & 1 cests & 1.6465 & 162571 & 152m & 1.44000 \\ \hline 3 & 257710 & 25312 & 2.4465 & 2.44371 & 24010 & 2.2 .115 & 232163 & 2.2323 & 2.10648 & 1.95200 \\ \hline 4 & 331213 & 122972 & & 210245 & 303735 & 297447 & 20131 & 2 istas & 2sen3 & 236160 \\ \hline 5 & 39271 & 318965 & 27000 & 160510 & 36047 & & 2430 & 335216 & 291061 & 26cos2 \\ \hline 6 & 4.62238 & 4.43592 & 435526 & 4.23054 & 4.1144 & & xeses? & 1.7s4te & 1.2455 & 295142 \\ \hline ? & 5.20637 & 503x5 & ADAS? & & 456376 & & 428330 & 4.1604? & 16045 & 3.56114 \\ \hline 8 & 5.74654 & 5534 . & s.3092 & 5.1412 & 496764 & atam & 4.63est & 4asn2 & 102716 & \\ \hline 9 & 624689 & 599525 & 5.159o2 & 5.53105 & & 5.13166 & 4.94637 & 4nise & & 3.46313 \\ \hline 10 & 6.71003 & 6.41706 & 6. 14457 & 5.85923 & 565022 & 5.42624 & 521612 & sotan & 4.1824! & 2510050 \\ \hline \end{tabular} Presens Value of Annuity of $1 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline Ferieds & 8.04 & 0.04 & 10.0s & ti.es & 12.0 & 12.0x & 14.08 & 15.05 & 20.0s & 23.0w \\ \hline 11 & 7.13696 & 6.9cst9 & 6.49506 & 6.20652 & $.93710 & 5.66694 & 5.4273 & snun & & 26560 \\ \hline 12 & 7.53608 & 7.1607 & 611369 & 6.49236 & 6.19437 & 591765: & 5.6029 & 5.42062 & 4.43922 & 172512 \\ \hline 12 & 7.9037 & 7.44620 & & Gxe937 & 6.42755 & c.21et & 5.84236 & ssesws & & 2.30010 \\ \hline 14 & & 7.75655 & 73006 & Gater & 662813 & 6.30245 & 600207 & 5.7248 & 461057 & zaztoe \\ \hline 15 & 1.55841 & soschs & 7.60600 & 7,1 woen & 681086 & 6.46238 & 6.+217 & 5.84737 & 46754 & 3.45925 \\ \hline 16 & asst3? & 831256 & 7kan & 2.37916 & 697399 & 6. 60388 & 6xcos & 555423 & 47245 & 3.83741 \\ \hline 17 & 9.12164 & 8.54363 & 3.02158 & & 7.11953 & 672909 & 6.372as & 604716 & 4.77463 & 390903 \\ \hline 11 & 937159 & 8.75663 & 1.20141 & 7.50162 & 7.24961 & 5a3991 & 5.45742 & 6.1279 & 431219 & 392794 \\ \hline 19 & 960360 & 8.95011 & 136492 & raver & 7.36578 & 5.93797 & cos037 & f. 19t23 & 4.taso & 194235 \\ \hline 20 & gstats & 2.12055 & asiss & 7.963n & 7.46944 & 702475 & E.62313 & 6.25913 & a cunss & Issues \\ \hline 25 & 1067473 & 9 menss & 907704 & ta217s & 734314 & T.xpse & & 6.46415 & 4.94759 & 198489 \\ \hlinex & 11.257 & 10.27365 & 9.42691 & asams & 0.05518 & 7,49565 & 200265 & 6.56594 & serast & 199545 \\ \hline \end{tabular} Multiple Choice $294,000. $183,080 $268,350. $226,350