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Question - Sharon Walsh has developed an educational software package. She agrees to sell the patent to Pensca for five annual payments of $50,000 each. The payments are to begin three years from today. Given an annual rate of 8%, what is the approximate present value of the five payments?
a. $199,635
b. $184,848
c. $158,477
d. $171,155
e. $369,511
Equipment that cost $752400 and has accumulated depreciation of $342000 is exchanged, Find the new equipment should be recorded
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