Bramble Clinic purchases land for $174800 cash. The clinic assumes $1700 in property taxes due on the land. The title and attorney fees totaled $900. The clinic has the land graded for $2500. What amount does Bramble Clinic record as the cost for the land? $157700 $179900 $157400 $174800 Marigold's Blooms purchased a delivery van for $39200. The company was given a $3800 cash discount by the dealer, and paid $1500 sales tax. Annual insurance on the van is $800. As a result of the purchase, by how much will Marigold's Blooms increase its van account? $37700 O $36900 $35400 $39200