In $2007,$ the Dallas Leather Goods Company bought a stitching machine that cost $$20,000.$ In $2011,$ a new stitching machine of the same model sells for $$28,000$ and the company's used machine is worth $$18,000.$

a$.)$ On the Balance Sheet for $2011$ the machine would be listed for $$20,000$

b$.)$ On the Balance Sheet for $2011$ the machine would be listed for $$28,000$

c$.)$ On the Balance Sheet for $2011$ the machine would be listed for $$18,000$

d$.)$ On the Balance Sheet for $2011$ the machine would be listed for the average of the three prices