$($a$)$

On January $1,2025,$ Pearl Corporation sold a building that cost $$273,840$ and that had accumulated depreciation of $$109,280$ on the date of sale. Pearl received as consideration a $$263,840$ non$-$interest$-$bearing note due on January $1,2028.$ There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January $1,2025,$ was $9\%.$ At what amount should the gain from the sale of the building be reported? $($Round factor values to $5$ decimal places, e$..1\mathrm{.}25124$ and final answer to $0$ decimal places, e$.$g$.458,581.)$

The amount of gain should be reported $ $($b$)$

On January $1,2025,$ Pearl Corporation purchased $345$ of the $$1,000$ face value, $9\%,10-$year bonds of Walters Inc. The bonds mature on January $1,2035,$ and pay interest annually beginning January $1,2026.$ Pearl purchased the bonds to yield $11\%.$ How much did Pearl pay for the bonds? $($Round factor values to $5$ decimal places, eg$.1\mathrm{.}25124$ and final answer to $0$ decimal places, eg$.458,581.)$

Pearl must pay for the bonds $($c$)$

Pearl Corporation bought a new machine and agreed to pay for it in equal annual installments of $$5,440$ at the end of each of the next $10$ years. Assuming that a prevailing interest rate of $8\%$ applies to this contract, how much should Pearl record as the cost of the machine? $($Round factor values to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places, e$..458,581.)$

Cost of the machine to be recorded $ $($d$)$

Pearl Corporation purchased a special tractor on December $31,2025.$ The purchase agreement stipulated that Pearl should pay $$20,010$ at the time of purchase and $$4,720$ at the end of each of the next $8$ years. The tractor should be recorded on December $31,2025,$ at what amount, assuming an appropriate interest rate of $12\%?($Round factor values to $5$ decimal places, eg$.1\mathrm{.}25124$ and final answer to $0$ decimal places, e$.$g$.458,581.)$

Cost of tractor to be recorded

$ $($e$)$

Pearl Corporation wants to withdraw $$123,730($including principal$)$ from an investment fund at the end of each year for $9$ years. What should be the required initial investment at the beginning of the first year if the fund earns $11\%?($Round factor values to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answer to $0$ decimal places, e$.$g$.458,581.)$

Required initial investment $ $$