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a company purchased property for $100,000. the property included a building, equipment , and land. The building was appraised at 62,000, the land at $45,000

a company purchased property for $100,000. the property included a building, equipment , and land. The building was appraised at 62,000, the land at $45,000 and equipment at $18,000 for a total appraised value of $125,000. What is the amount of cost to be allocated to the building in the accounting records?

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