Tonto Company purchased property for $150,000. The property included a building, equipment and land. The building was appraised at $82,000, the land at $55,000, and the equipment at $28,000. 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 o so O $150,000 O $74,550 $150,000 $74550 $82,000