On October 1,2024 , a company purchased a piece of land by agreeing to pay the seller \\( \\$ 450,000 \\) in two years. If the company had borrowed the money from a bank to pay the seller immediately, management estimates the bank would have required interest of \9. For what amount should the company record the land on the date of purchase (rounded to the nearest dollar)? (PV of \\( \\$ 1 \\), and PVA of \\( \\$ 1 \\) ) On October 1,2024 , a company purchased a piece of land by agreeing to pay the seller \\( \\$ 450,000 \\) in two years. If the company had borrowed the money from a bank to pay the seller immediately, management estimates the bank would have required interest of \9. For what amount should the company record the land on the date of purchase (rounded to the nearest dollar)? (PV of \\( \\$ 1 \\), and PVA of \\( \\$ 1 \\) )