27-On September 30, 2021, Bricker Enterprises purchased a machine for $216,000. The estimated service life is 10 years with a $28,000 residual value. Bricker records partial-year depreciation based on the number of months in service. Depreciation for 2021, using the double-declining-balance method, would be: (Do not round intermediate calculations.)

Multiple Choice

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$9,400.

$10,800.

$43,200.

$37,600.

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28 Vijay Inc. purchased a three-acre tract of land for a building site for $410,000. On the land was a building with an appraised value of $130,000. The company demolished the old building at a cost of $11,200, but was able to sell scrap from the building for $1,620. The cost of title insurance was $960 and attorney fees for reviewing the contract were $570. Property taxes paid were $3,400, of which $220 covered the period subsequent to the purchase date. The capitalized cost of the land is:

Multiple Choice

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$424,290.

$281,180.

$425,910.

$426,130.