Harding Corporation acquired real estate that contained land, building and equipment. The property cost Harding $1,235,000. Harding paid $280,000 and issued a note payable for the remainder of the cost. An appraisal of the property reported the following values: Land $522.000; Building. $840,000 and Equipment, $738,000. What value will be recorded for the building? $112,000 $355,000 $494,000 $840,000