Rachel Corporation purchased a building by paying $97,500 cash on the purchase date, agreeing to pay $51500 every year for the next nine years and one payment of $107,500 ten years from the purchase date. The first payment is due one year after the purchase date. Rachers incremental borrowing rate is 10%. The lability reported at on the balance sheet as of the purchase date, after the initial $97,500 payment was made, is closest to: (EV0.51 PV OS1. EVA of S1, and PVA of S1) (Use appropriate factor(s) from the tables provided.) Multiple Choice 5435.535 O $57.000 $296,590 $338.035 2.0 3.0 3.75 40 4.25% 3.05 ON 7.00 Present Value of $1 Period 1.ON 1 0.99010 2 0.98030 3 0.97059 4 0.96098 5 0.95147 6 0.94205 7 0.93272 8 0.92348 9 0.91434 10 090529 Present Value of $1 Periode 1.0% 0.98009 0.96117 0.94232 092385 0.90573 0.88797 0.87056 0.85349 0.83676 082035 0.97087 0.94260 091514 088849 0.86251 033748 0.81300 078941 076542 074409 0.96386 0.92902 0.09544 0.86307 0.83188 0.80181 0.77283 0.74690 0.71797 019202 0.96154 0.92456 0.89900 0.85480 0.82193 0.79031 0.75992 0.73069 0.70259 0.67556 0.95923 0.92013 0.01262 034663 0.81212 0.77901 0.74725 0.71679 0.68757 065954 0.95230 0.90703 0.86384 0.82270 0.78353 0.74622 0.71068 0.67684 0.54461 0.61391 0.94340 0.89000 0.83962 0.79209 0.74726 0.70496 066506 0.52741 059190 0.55809 090450 0.87344 0.91600 0.76290 0.71299 0.56634 062275 0.58201 054393 0.50835 2.0% 3.09 3.75% 40% 4.25 5.09 7.09 0.80426 0.78849 0.77303 0.75788 0.74301 0.72845 0.71416 0.70016 0.68543 0.67297 0.60953 0.55207 072242 0.70139 0.68095 0.66112 0.54186 0.62317 0.60502 058779 0.57029 055368 0.47761 0.41199 0.66701 0.64290 0.61966 0.59726 0.57560 0.55487 0.53481 0.51548 0.49685 0.47889 0.39838 0.33140 0.56958 052460 O.G0057 0.57748 0.55526 053391 051337 0.49363 0.47064 045639 0.17512 030832 065265 0.60686 0.58212 0.55899 0.53562 051379 049284 0.47275 0.45348 0.43499 0.35326 0.28589 0.58465 0.55684 0.53032 050507 0.48102 045811 0.40630 0.41552 0.39573 0.37689 0.29530 0.23138 052679 0.49697 0.46884 0.44230 0.41727 0.39365 0.37136 035034 0.33051 0.31180 0.23300 0.17411 0.47509 0.44401 0.41496 038782 0.36245 033873 031657 0.29566 0.27651 0.25842 0.18425 0.13137 0.0% 10.0% 11.05 12.04 13.05 14.ON 15.0% 20,0 11 0.89632 12 0.88745 13 087866 14 0.86996 15 0.86135 16 0,85282 17 0.84430 TB 0.83602 19 0.82774 20 0.91954 25 0.77977 30 0.74192 Present Value of $1 Periods 3.0% 1 0.92597 2 0.85734 3 0.79389 4 0.73503 5 0.68058 6 0.63017 2 0.58349 8 0.54027 9 0.50025 10 0.46319 Present Value of $1 Periods 1.0% 11 0.42808 0.39711 13 0.36770 14 0.34046 15 0.31524 16 0 29189 17 0.27027 18 0.25025 10 0.23171 20 0.21455 25 0.14001 30 0.09938 091743 0.84168 0.77218 0.70343 0.54993 0.59627 054703 050187 0.46043 0.42241 0.90909 0.82645 0.75131 0.68301 0.62092 0.56147 0.51316 0.46651 0.42410 0.38554 0.90090 0.81162 0.73119 0.65873 O.SE 0.53454 0.48165 0.43393 0 29092 0.35218 0.89286 0.79719 0.71178 0.63552 0.56740 0.50667 0.45235 0.40388 0.36051 0.32197 0.88496 0.78315 0.69305 0.61332 0.54276 0.48032 042506 0.37616 0.3328 0.29459 0.87719 0.76947 0.67497 0.59200 051937 0.45550 0.39954 0.35056 0.30751 0.26974 0.86957 0.75614 0:65752 0.57575 0.49718 0.43233 0.37594 0.32690 0.78426 0.24718 0.59444 0.57870 0.49225 0.40188 0,33490 0.27908 0.23257 0.19381 0.16151 23.09 0.80000 0,64000 0.51200 0.40960 0.32768 026214 020972 0.16777 0.13422 0.10737 0.0% 10.0% 11.09 12.0% 12.05 160W 15.0% 15.09 0.18753 0.15553 0.32618 0.29925 0.27454 0.25187 0.23107 025199 0.19449 0.17843 0.11597 0.07537 0.35049 0.01863 0.28966 0.26333 0.23939 0.21750 0.19784 0.17986 016351 014854 0.00230 0.05731 0.31728 0.28504 0.25751 0.23199 0.20900 0.18829 0.1695) 0.15282 0.13768 0.12003 0.07351 0,04358 0.28748 0.25658 0.22917 0.20462 0.18270 0.16312 0.14554 0.13004 0.11611 0.10367 005882 0.03338 0.26070 0.23071 0.20416 0.10066 0.15989 0.14150 0.12522 0.11081 0.01006 0.08678 0.04710 0.02557 0.23662 0.20756 0.18207 0.15971 0.14010 0.12229 10780 0.09456 0.08295 007276 003779 0.01963 021494 0.18691 0.16253 0.14133 0.12289 0.10686 0.05293 081 0.07027 0.06110 003030 001510 20.0% 0.13459 0.11216 0.08346 0.07709 Q06091 0.05409 0.04507 0.03756 003130 0.02609 0.01003 000421 0.000 0.06872 0.05498 00098 0.0158 0.02015 002252 001001 001441 001153 0.00778 000124 14