(Solved): A company purchased property for SR100,000. The property included a building, a parking lot and lan ...

A company purchased property for SR100,000. The property included a building, a parking lot and land. The building was appraised at SR62,000; the land at SR45,000 and the parking lot at SR18,000. The value of the land that will be included in the accounting record is: A. 45,000 B. 36,000 C. 0 D. 42,000