PV of a Single Lump Sum: Rose Company purchased equipment by signing a note that requires payment of a single lump sum of $$50,000$ after $5$ years. The implied interest rate is $4\mathrm{.}25\%$ compounded annually. Answer the following two questions.

Example of Answer: $546\mathrm{.}96$ or $546\mathrm{.}90$ or $546\mathrm{.}00$ Two decimal points. No comma, space or $ sign.

At what cost should this equipment be recorded $=$

What is the total interest payment in this deal $=$