On January 1, 2025, Crane Corporation sold a building that cost $259,090 and that had accumulated depreciation of $102,230 on the date of sale. Crane recelved as consideration a $249,090 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, es. 1.25124 and final answer to 0 decimal places, e.g. 458,581.) The amount of gain should be reported $ eTextbook and Media Attempts: 0 of 5 used (b) On January 1, 2025, Crane Corporation purchased 324 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. Crane purchased the bonds to yield 11%. How much did Crane pay for the bonds? (Round factor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, eg. 458,581.) Crane must pay for the bonds $ eTextbook and Media Attempts: 0 of 5 used (c) Crane Corporation bought a new machine and agreed to pay for it in equal annual installments of $5,140 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 Crane record as the cost of the machine? (Round factor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 458,581.) Cost of the machine to be recorded \$ eTextbook and Media Attempts: 0 of 5 used (d) Crane Corporation purchased a special tractor on December 31, 2025. The purchase agreement stipulated that Crane should pay $18,140 at the time of purchase and $4,540 at the end of each of the next 8 years. The tractor should be recorded on December 31,2025 , at what amount, assuming an appropriate interest rate of 12% ? (Round foctor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 458,581.) Cost of tractor to be recorded $ eTextbook and Media Attempts: 0 of 5 used (e) Crane Corporation wants to withdraw $121,360 (including principal) from an investment fund at the end of each year for 9 years. What should be the required initial investment at the beginning of the first year if the fund earns 11% ? (Round foctor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimat places, es. 458,581.) Required initial investment $