Question 1: At the time of reclassification as held for sale, what amount should the non-current asset held for sale is recognized? a. 680,000 C. 800,000 b. 780,000 d. 900,000 e. Question 2: What amount of loss should Builder Company recognized at the time of the building was reclassified as held for sale? a. None C. 120,000 b. 100,000 d. 220,000 e. Question 3: As of December 21 2014 what amount of gain recovery should Builder Company recognize related to the asset held for sale? a. None C. 220,000 b. 180,000 d. 400,000