Libby Company purchased equipment by paying $6,900 cash on the purchase date and agreed to pay $6,900 every six months during the next four years. The first payment is due six months after the purchase date. Libby's incremental borrowing rate is 10%. The equipment reported on the balance sheet as of the purchase date is closest to: (FV of $1,PV of $1,FVA of $1, andPVA of $1)(Use appropriate factor(s) from the tables provided.)