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A company purchased property for $160,000. The property included a building, equipment and land. The building was appraised at $86,000, the land at $57,000, and

A company purchased property for $160,000. The property included a building, equipment and land. The building was appraised at $86,000, the land at $57,000, and the equipment at $30,000 for a total appraised value of $173,000. What is the amount of cost to be allocated to the building in the accounting records?

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