Rachel Corporation purchased a building by paying $97,000 cash on the purchase date, agreeing to pay $51,400 every year for the next seven years and one payment of $107,000 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 building reported on the balance sheet as of the purchase date is closest to: (FV of $1, PV of $1, EVA of $1, and PVA of $1) (Use appropriate factor(s) from the tables provided.)