Duck Corporation acquired real estate that contained land, building and equipment. The property cost Duck $2,755,000. Duck paid $840,000 and issued a note payable for the remainder of the cost. An appraisal of the property reported the following values: Land, $670,200; Building, $2,857,800 and Equipment, $802,000. What value will be recorded for the building? Multiple Choice $115,000 $554,400 $2,857,800 $1,818,300