A company purchased land at a price of $32,760 Closing costs were $2,360 An old building had to be removed. The demolition and removal cost $10,460. The company sold some of the old copper and lumber from the old building to a salvage yard for $4 100. What amount should be recorded as the cost of the land? O a $45,580 Ob $36,760 OC. $35 120 Od. $32,760 Oe $41.480