A company purchased a property for 100,000. The property included a building, a parking lot, and land. the building was appraised at 52,500 the land at 52,600 and the parking lot at 19,900. land...

A company purchased a property for 100,000. The property included a building, a parking lot, and land. the building was appraised at 52,500 the land at 52,600 and the parking lot at 19,900. land should be recorded in the accounting records with an allocated cost of?