On January $1,$ a company agrees to pay $$26,000$ in seven years. If the annual interest rate is $6\%,$ determine how much cash the company can borrow with this agreement. $($PV of $$1,FV$ of $$1,$PVA of $$1,$ and FVA of $$1).$

Note: Use appropriate factor$($s$)$ from the tables provided. Round "Table Factor" to $4$ decimal places.

$\backslash$table$[[$Future Value,Table Factor,Amount Borrowed$],[,,]]$