On December 15, 2021, Rigsby Sales Co. sold a tract of land that cost $3,500,000 for $5,000,000 Rigby appropriately uses the Installment sales method of accounting for the transaction Termes called for a down payment of 20000 with the balance in two equal annual installments payablo on December 15, 2022 and December 15, 2023 Ignore interest charges. Rigsby has a December 31 year and At December 31 2022, Rigsby would report in its balance sheet Mule Choice Cost of instant sales 51603,000 Rested gross praft of 567000 Beated gross pront of 5420.000 Dette gros pronto 6000 Determine the present value of the following single amounts (FV of $1. PV of $1. FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1 (Use appropriate factor(s) from the tables provided. Round your final answers to nearest whole dollar amount.) Present Valde 1. 8% 12 NE Future Amount $ 31,000 5 25.000 36.000 20 7% 12 25 51,000 9% 14