A company is considering purchasing a parcel of land that was originally acquired by the seller for $102,000. While the land is currently offered for sale at $184,000, it is considered by the purchaser as easily being worth $174,000, and is finally purchased for $171,000, the land should be recorded in the purchaser's books at Multiple Choice $112.000 $171,000 $172,500 $174,000 $184,000