value of a single amount at $\backslash (8\backslash \%\backslash )$ for $25$ years is $\mathrm{.}14602.$ The present value of an ordinary annuity at $\backslash (8\backslash \%\backslash )$ for $25$ years is $10\mathrm{.}67478.\backslash$begin$\{$tabular$\}\{$lccc$\}$ & $\backslash$begin$\{$tabular$\}\{$c$\}$ Net Book Value of $\backslash \backslash$ Transaction $\backslash$end$\{$tabular$\}$ & $\backslash$begin$\{$tabular$\}\{$c$\}$ Net Book Value of $\backslash \backslash$ Liabilities at $12/31/25\backslash$end$\{$tabular$\}$ & Net Income $\backslash$end$\{$tabular$\}1.$ No Asset Retirement Obligation recorded. Overstate $2.$ No Accretion Expense recorded. $3.$ The depreciation expense calculated.