on ch You are a fixed asset accountant, and you need to update the fixed asset subsidiary ledger for land and building. The fixed asset subsidiary ledger will include O date of the purchase, historical cost, accumulated depreciation and net book value. O date of the contract, fair market value, accumulated depreciation and salvage value. O date of the purchase, historical cost, yearly depreciation and salvage value. date of the purchase, fair market value, accumulated depreciation and net book value.