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Crane Medical Ltd. purchases land for $290000 cash. The title and legal fees totalled $1000. The clinic has the land graded for $24000. What amount

Crane Medical Ltd. purchases land for $290000 cash. The title and legal fees totalled $1000. The clinic has the land graded for $24000. What amount does Crane Medical record as the cost for the land?

$290000

$315000

$291000

$314000

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