On January 1, 2025, Buffalo Corporation sold a building that cost $258.210 and that had accumulated depreciation of $105.500 on the date of sale. Buffalo received as consideration a \$248,210 non-interest-bearing note due on January 1, 2028 . There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January 1,2025, was 9%. At what amount should the gain from the sale of the building be reported? (Round factor values to 5 decimal places, eg. 1.25124 and final answer to 0 decimal places, eg. 458,581.) The amount of gain should be reported $ On January 1, 2025, Buffalo Corporation purchased 333 of the $1,000 face value, 9%,10-year bonds of Walters Inc. The bonds mature on January 1, 2035, and pay interest annually beginning January 1, 2026. Buffalo purchased the bonds to yield 11%. How much did Buffalo pay for the bonds? (Round foctor values to 5 decimol ploces, eg. 1.25124 and final answer to 0 decimol places, es. 458.581.) Buffalo must pay for the bonds $ Buffalo Corporation bought a new machine and agreed to pay for it in equal annual installments of $5.280 at the end of each of the next 10 years. Assuming that a prevailing interest rate of 8% applies to this contract, how much should Buffalo record as the cost of the machine? (Round factor values to 5 decimal places, eg. 1.25124 and final answer to O decimal places, eg. 458,581.) Cost of the machine to be recorded