CHAPTER 10
Truck ($80,000 X .63552) 50,842 Discount on Notes Payable 29,158 Notes Payable 80,000 BRIEF EXERCISE 10-6 Fair Value % of Total Cost Recorded Amount Land $ 60,000 60/360 X $306,000 $ 51,000 Building 220,000 220/360 X $306,000 187,000 Equipment 80,000 80/360 X $306,000 68,000 $360,000 $306,000 ................
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