Harding Corporation acquired real estate that contained land, building and equipment. The property cost Harding $1,140,000. Harding paid $245,000 and issued a note payable for the remainder of the cost. An appraisal of the property reported the following values: Land, $259,000; Building, $770,000 and Equipment, $511,000. 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 $93,450 $186,620 $126,200 $135,410