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Please help me Ava Company buys a company with land and building for $364.992 cash. Assume that the land has an appraised value of $28.871

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Ava Company buys a company with land and building for $364.992 cash. Assume that the land has an appraised value of $28.871 and the building has an appraised value of $130,409. The debit to Building on this purchase would be

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