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Problem 1: Cooper Company purchased land for $90,000 in 2010. In 2013, the land is valued at $155,000. The land would appear on the company's December 31, 2013 balance sheet at
a. $90,000.
b. $122,500 [($90,000 + $155,000)/2].
c. $155,000.
d. $90,000 or $155,000, it's the company's choice.
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