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These expenditures were incurred by Sandhill Co. in purchasing land: cash price $61.930, assumed accrued taxes 54,580, attorney's fees $2,670, real estate broker's commission $3.500,

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These expenditures were incurred by Sandhill Co. in purchasing land: cash price $61.930, assumed accrued taxes 54,580, attorney's fees $2,670, real estate broker's commission $3.500, and clearing and grading 54.210. What is the cost of the land? The cost of the land S

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