Donner Company is selling a piece of land adjacent to its business premises. An appraisal reported the market value of the land to be $218,188. The Focus Company initially offered to buy the land for $179,289. The companies settled on a purchase price of $209,524. On the same day, another piece of land on the same block sold for $239,083. Under the cost concept, at what amount should the land be recorded in the accounting records of Focus Company? Oa. $239,083 Ob. $218,188 Oc. $179,289 Od. $209,524