QUESTION 13 Harding Corporation acquired real estate that contained land, building and equipment. The property cost Harding $1,710,000. Harding paid $455,000 and issued a note payable for the remainder of the cost. An appraisal of the property reported the following values: Land, $481,000; Building, $1,430,000 and Equipment, $949,000. (Round percentages to two decimal places: ie .054 = 5%). What value will be recorded for the building? $855,000 $227,500 $280,000 $1,430,000 None of the above