Use the Following Information for Questions

question 132

Multiple Choice

Use the following information for questions.
Two independent companies, Hager Co.and Shaw Co., are in the home building business.Each owns a tract of land held for development, but each would prefer to build on the other's land.They agree to exchange their land.An appraiser was hired, and from her report and the companies' records, the following information was obtained:
The exchange was made, and based on the difference in appraised fair values, Shaw paid $10,000 to Hager.The exchange has commercial substance.
-The new land should be recorded on Hager's books at

• A)$210,000.
• B)$192,000.
• C)$240,000.
• D)$168,000.

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Definitions:

Structural Features

Aspects of a chemical compound's architecture, including the arrangement of atoms and the bonds connecting them.

Triple Bonds

A chemical bond in which three pairs of electrons are shared between two atoms, resulting in a strong and linear connection.

Molecules

The smallest units of a chemical compound that can exist while retaining the identity and chemical properties of the compound.

Elements of Unsaturation

The count of the unsaturation within a molecule, signified by double bonds, triple bonds, or rings that reduce the number of hydrogen atoms relative to a saturated alkane.