On January 1, 2017, Sunland Corporation sold a building that cost $263, 240 and that had accumulated depreciation of $101, 140 on the date of sale. Sunland received as consideration a S253, 240 non-interest-bearing note due on January 1, 2020. There was no established exchange price for the building, and the note had no ready market. The prevailing rate of interest for a note of this type on January 1, 2017, was 9%. At what amount should the gain from the sale of the building be reported' (Round factor values to 5 decimal places, e.g. 1.25124 and final answer to O decimal places, e.g. 458, 581.) On January 1, 2017, Sunland Corporation purchased 344 of the $1,000 face value, 9%, 10-year bonds of Walters Inc. The bonds mature on January 1, 2027, and pay interest annually beginning January 1, 2018. Sunland purchased the bonds to yield 11%. How much did Sunland pay for the bonds' (Round factor values to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 458, 581.)