Serena Inc. purchases land and a building for $500,000. An independent appraisal i value of indicates that the land ha Brief Exercise 11-25 Determining Lump-Sum Aoquisition LO2 Costs in a $80,000 and the building has a value of $450,000. Determine the amount Serena should land and building related to the purchase. 50 rhasf its own Sl par common stock in exchange for equipment. The stock ws