Ramos Repair Company is paying a cash dividend. How does this transaction affect Ramos Repair Company's accounting equation? increase in assets (Accounts Receivable) and decrease in assets (Cash) decrease in assets (Cash) and decrease in stockholders equity (Dividends) increase in assets (Cash) and decrease in stockholders' equity (Dividends) decrease in assets (Cash) and decrease in liabilities (Accounts Payable) Donner Company is selling a piece of land adjacent to its business premises. An appraisal reported the market value of the land to be $85,892. The Focus Company initially offered to buy the land for $109,166. The companies settled on a purchase price of $212,000. On the same day, another piece of land on the same block sold for $104,787. Under the cost principle, at what amount should the land be recorded in the accounting records of Focus Company? 5104,787 585,892 5109.166 S212,000