[The Following Information Applies to the Questions Displayed Below

question 68

Multiple Choice

[The following information applies to the questions displayed below.]

Harding Corporation acquired real estate that contained land, building and equipment. The property cost Harding $1,900,000. Harding paid $350,000 and issued a note payable for the remainder of the cost. An appraisal of the property reported the following values: Land, $374,000; Building, $1,100,000 and Equipment, $726,000.

-What value will be recorded for the building?

• A)$175,000
• B)$950,000
• C)$800,000
• D)$1,100,000

---

Definitions:

Middle Ear

The section of the ear located between the eardrum and the oval window, containing three small bones that transmit sound vibrations.

Partial Color Blindness

A condition where an individual has difficulty distinguishing between certain colors, as opposed to complete inability.

Protanopia

A type of color blindness characterized by the inability to distinguish between colors within the green-red spectrum due to the absence of red photoreceptors in the eyes.

Pulse Oximetry

Measuring the oxygen saturation of arterial blood in a subject by utilizing a sensor attached typically to a finger, toe, or ear to determine the percentage of oxyhemoglobin in blood pulsating through a network of capillaries and that typically sounds an alarm if the blood saturation becomes less than optimal.