Lump-Sum Purchase Hickory Company made a lump-sum purchase of 3 pieces of machinery for $130,000 from an unaffiliated company. At the time of acquisition, Hickory paid $5,000 to determine the appraised value of the machinery. The appraisal disclosed the following values: Machine A $70,000 Machine B $42,000 Machine C $28,000 What cost should be assigned to machines A, B, and C, respectively? A $67,500 B $40,500 $27,000 A B $65,000 $39,000 $26,000 A $45,000 B $45,000 $45,000 A $70,000 B $42,000 $28,000 Current Liabilities The proceeds for a non-interest-bearing note are computed as: Oa. Face value + (Face value x interest rate x fraction of year) Ob. Present value + (Present value x interest rate x fraction of year) c. Face value - (Face value x interest rate x fraction of year) Od. Present value + (Face value x interest rate x fraction of year)