The corrected text is as follows:
"Of capital or market rate of interest is 4%.
A. As of January 1, 2016, what was the price fair market value or present value Company B paid Company A for the old building? Round to the nearest dollar. If 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. [15 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, 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]