Rachel Corporation purchased a building by paying $95,500 cash on the purchase date, agreeing to pay $51,100 every year for the next seven years and one payment of $105,500 ten years from the purchase date. The first payment is due one year after the purchase date. Rachel's incremental borrowing rate is 8%. The liability reported at on the balance sheet as of the purchase date, after the initial $95,500 payment was made, is closest to: (FV of $1, PV of $1 FVA of $1, and PVA of $1) (Use appropriate factors) from the tables provided.) O $463.200o O $314,912. O $410,412. O $266,046