Using the following information answer questions A, B und C below. On January 1, 2016 Company A sold an old building with a basis of $250,000 to Company B in exchange for a $700,000 note receivable. The note Company B issued to Company A had a coupon rate of 5%, pays interest annually and is due on December 31, 2019. Company B's cost of capital or market rate of interest is 4% A. As of January 1, 2016, what was sale price (fair market value or present value) Company B paid Company A for the old building? Round to the nearest dollar. (ur using a financial calculator to determine fair market value, show and label inputs used. If using the PV tables, show work to determine fair market value.) 115 points) B. What was the amount of Company A's gain or loss) on the sale of the old building on January 1, 2016. Show your calculations. [10 points) c. Show the accounts, S amounts and increase or decrease to Company A's balance sheet equation ASSETS - LIABILITIES + SHAREHOLDERS' EQUITY for the sale of the old building on January 1, 2016 [15 points)