Rusty Corporation purchased a rust-inhibiting machine by paying $54,500 cash on the purchase date and agreed to pay $10,900 every three months during the next two years. The first payment is due three months after the purchase date. Rusty's incremental borrowing rate is 12%. The machine reported on the balance sheet as of the purchase date is closest to: (FV of $1, PV of $1, FVA of $1, and PVA of $1) (Use appropriate factor(s) from the tables provided.)