help with both pleasee

Short Company purchased land by paying $22,000 cash on the purchase date and agreed to pay $22,000 for each of the next seven years beginning one-year from the purchase date. Short's creme tel borrowing rate is 10%. On the balance sheet as of the purchase date, after the iital S22,000 payment was made, the li bity reported is closest to: o L P 1 EVA of S1, and PVA of St (Use appropriate factor(s) from the tables provided. o $154,000. O $107105 O $129105 O $79,026