Tonto Company purchased property for $115,000. The property included a building, equipment and land. The building was appraised at $88,000, the land at $58,000, and the equipment at $31,000. What is the amount of cost to be allocated to the building in the accounting records? (Round your intermediate calculations to 3 decimal places.) Multiple Choice $88,000 $57,155 $115,000 $0