Benton Corporation acquired real estate that contained land, building, and equipment The property cost Benton 1825,000. Benton paid $175,000 in cash and issued a Hote Payable for the remainder of the cost. An appraisal of the property reported the following values: Lund, 185,000 Building, 625,000; and Equipment, $250,000 What value will be recorded for the building? - $113, 932 j --537,109 - $406, 901 3625,000