appraisal report
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Free InquiryDonner Company is selling a piece of land adjacent to its business premises. An appraisal reported the market value of the land to be $310,000. The Focus Company initially offered to buy the land for $257,000. The companies settled on a purchase price of $232,000. On the same day, another piece of land on the same block sold for $262,000. Under the cost concept, at what amount should the land be recorded in the accounting records of Focus Company?
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