Rusty Corporation purchased a rust-inhibiting machine by paying $58,500 cash on the purchase date and agreeing to pay $11,700 every three months during the next two years. The first poyment is due three months after the purchase date. Rusty's incremental borrowing rate is 12%. The liability reported on the balance sheet as of the purchase date, after the initiol $58,500 payment was made, is closest to: (PV of S1, PV of S1, EVA of S1, and PVA of S1) Vote: Use the appropriate factor(s) from the tables provided. Multiple Chaice $82,130. $140,630. $93,600. $152,100