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A company purchased property for SR100,000. The property included a building, a parking lot and land. The building was appraised at SR62,000; the land at

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A company purchased property for SR100,000. The property included a building, a parking lot and land. The building was appraised at SR62,000; the land at SR45,000 and the parking lot at SR18,000. The value of the land that will be included in the accounting record is: A. 45,000 B. 36,000 C. 0 D. 42,000

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