A company purchased property for $100,000. The property included a building, a parking lot and land. The building was appraised at $63,500; the land at $46,500 and the parking lot at $18,300. The value of the land that will be included in the accounting record is: Multiple Choice O $46,500 $36,243 O $43,500 O $0 O $100,000 A company purchased a POS cash register on January 1 for $5,700. This register has a useful life of 10 years and a salvage value of $430. What would be the depreciation expense for the second-year of its useful life using the double-declining balance method? Multiple Choice $1,140 $1,054 $912 $527 $860 A company had a bulldozer destroyed by fire. The bulldozer originally cost $132,000. The accumulated depreciation on it was $63.500. The proceeds from the insurance company were $93,500. The company should recognize: Multiple Choice A gain of $68,500. A gain of $93,500. A gain of $25,000. O A loss of $25,000. A loss of $68,500