Which of the following would NOT be considered as part of the cost of land? Select one: . Unpaid property taxes on the land OB. Realtor commissions Survey Legal fees E. Paving Prior to recording adjusting entries, revenues exceed expenses by $100,000. The adjusting entries for a sale on account of of $9,000 and depreciation expense of $16,000 were made. Profit for the year would be: Select one: OA. $100,000 . $109,000 OC $125,000 OD $93,000 OE $84,000 Using a 365 day year, the maturity value of a 180-day note for $2,700 at 9% annual interest is (rounded to the nearest cent): Select one OA. $119.84 OB $2,943.00 C $2,821.50 OD $2,891.84 $2,819.84