Bevery Dalton incorporated her CPA practice in 2013. Alime, the corporation purchased and for $40.000. The December 31, 2019 value of the land is 587.000. On the December 31, 2010 balance sheet, this aset should be reported under U.S. GAAP and at under nematon reporting sandards OA $40.000 $40.000 OD 7000 7000 OC. $7,000 $40.000 OD. $40.000 57.000