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The building of a subsidiary acquired January 1, 20x5 has a cost and accumulated depreciation of 450000 and 105000, respectively. The building is appraised at

The building of a subsidiary acquired January 1, 20x5 has a cost and accumulated depreciation of 450000 and 105000, respectively. The building is appraised at 405000 at the acquisition date. Assuming the building has a twenty-year remaining life, what is the worksheet elimination #1 adjustment to the accumulated depreciation account in 20x7?

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