Diamond, Inc purchased a machine under a deferred payment contract on December 31 . 2013 . Under the terms of the contract, Diamond is required to make eight annual payments of $140,000 each beginning December 31 . 2014 . The appropriate interest rate is 8 percent. The purchase price of the machine is

a. $1,389,190.
b. $1,120,000.
c. $868,900.
d. $804,530.


D

Business

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