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On September 1 2 of Year 1 , Rosie Company purchased land, a building, and some equipment for a total price of $ 4 5

On September 12 of Year 1, Rosie Company purchased land, a building, and some equipment for a total price of $450,000. The land, building, and equipment were appraised at $240,000, $180,000, and $80,000, respectively. At what amount should Rosie Company record the building?

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