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A company purchased property for $140,000. The property included a building, equipment and land. The building was appraised at $98.000, the land at $63.000, and

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A company purchased property for $140,000. The property included a building, equipment and land. The building was appraised at $98.000, the land at $63.000, and the equipment at $36.000 What is the amount of cost to be allocated to the building in the accounting records? (Round your answer to the nearest dollar amount.) $0 $69.645 $140.000 $98.000

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