Duck Corporation acquired real estate that contained land, building and equipment. The property cost Duck $1,520,000. Duck paid $385,000 and issued a note payable for the remainder of the cost. An appraisal of the property reported the following values: Land, $670,200; Building, $946,800 and Equipment, $750,000. What value will be recorded for the building? Multiple Choice $946,800 $608,000 $310,000 $154,000