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Cu 27. Biggreen company acquired a land for $200,000 on account on 01/5/2018. As of 31/12/2018, the land has appreciated in value to $180,000. On31/12/2019 the land has an appraised value of $220,000. By what amount, under historical cost, should the Land account be reported in Balance sheet in31/12/2019? A. $220,000 B. Depending on accountant's choice c. $180,000 D. $200,000