U. A UISTIonoureu note is one that is issued to a customer win 0% interest. Wilson Manufacturing purchased a building, property, and some equipment from Tool Tim Inc. for $450,000 cash. Wilson then had the items appraised for $200,000, $220,000, and $80,000 respectively. The equipment was listed on Tool Tim's balance sheet for $75,000. How much should the equipment be recorded at on Wilson's balance sheet? Select one: a. $67,500 b. $72,000 O c. $75,000 d. $80,000