Harding Corporation acquired real estate that contained land, building and equipment. The property cost Harding $1,710,000. Harding paid $455,000 and issued a note payable for the remainder of the cost. An appraisal of the property reported the following values: Land, $481,000; Building, $1,430,000 and Equipment, $949,000. What value will be reported for the land on the balance sheet? Note: Round Intermediate percentage values to a whole percentage. Do not round other intermediate calculations. Multiple Choice $190.480 $129.200 $139,230 $251,480