Harding Corporation acquired real estate that contained land, building and equipment. The property cost Harding $2,660,000. Harding paid $805,000 and issued a note payable for the remainder of the cost. An appraisal of the property reported the following values: Land, $706,440; Building, $2,674,560 and Equipment, $798,000. What value will be recorded for the building? Multiple Choice O $2,674,560 O $120.000 O $1702,400 O $515.200