18 Question 18 of 26 3 points Sa A A company purchased land, a building, and equipment for one price of $1,300,000. The estimated fair values of the land, building, and equipment are $162.500, $1,137,500, and $325,000, respectively. At what amount would the company record the land? $130,000 $140,000 $162.500 O $1,300,000