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Determining Cost of Land On-Time Delivery Company acquired an adjacent lot to co

ID: 2564341 • Letter: D

Question

Determining Cost of Land

On-Time Delivery Company acquired an adjacent lot to construct a new warehouse, paying $90,000 and giving a short-term note for $50,000. Legal fees paid were $1,750, delinquent taxes assumed were $25,000, and fees paid to remove an old building from the land were $9,000. Materials salvaged from the demolition of the building were sold for $1,000. A contractor was paid $415,000 to construct a new warehouse.

Determine the cost of the land to be reported on the balance sheet.
$

Explanation / Answer

Solution :- Calculation of cost of land to be reported on the balance sheet :-

= 90000 + 50000 + 1750 + 25000 + 9000 - 1000.

= $ 174750.

Conclusion :- Cost of land to be reported on balance sheet = $ 174750.

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