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Anderson Adventures pays $401,000 to purchase real estate. the real estate consists of land appraised at $64,500, a building appraised at $137,600 and land improvements

Anderson Adventures pays $401,000 to purchase real estate. the real estate consists of land appraised at $64,500, a building appraised at $137,600 and land improvements appraised at $227,900.
compute the cost that should be allocated to the building

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