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2. During the current year, Blake Construction disposed of plant assets in the following transactions: (24 points) a) March 3 Blake sold land and a building for $800,000, receiving $100,000 cash and a five-year, 12% note receivable for the remaining balance. Blake's records showed the following amounts: Land, $50,000; Buildings, $680,000; Accumulated Depreciation: Building (at the date of disposal), $250,000 b] July 10 Blake traded in an old truck for a new one. The old truck had cost $26,000, and its accumulated depreciation amounted to $22,000. The list price of the new truck was $37,000, but Blake received a $12,000 trade-in allowance for the old truck and paid $25,000 in cash. Blake includes trucks in its Vehicles account