offered to buy the land for $$181,874.$ The companies settled on a purchase price of $$212,447.$ On the same day, another piece of land on the same block sold for $$231,406.$ Under the cost concept, at what amount should the land be recorded in the accounting records of Focus Company?

a$.$ $$212,447$

b$.$ $$220,396$

c$.$ $$231,406$

d$.$ $$181,874$