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These expenditures were incurred by Swifty Company in purchasing land: cash price $84,000, assumed accrued taxes $5,300, attorneys' fees $3,800, real estate broker's commission $1,200,

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These expenditures were incurred by Swifty Company in purchasing land: cash price $84,000, assumed accrued taxes $5,300, attorneys' fees $3,800, real estate broker's commission $1,200, and clearing and grading $5,900. What is the cost of the land? Cost of the land $

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