Answer :
Answer:
$1,200,000
Explanation:
Given;
Acquisition of office building on three acres of land for a lump-sum price = $2,400,000
Fair values of
Building = $1,300,000
Land = $780,000
Equipment = $520,000
Amount to be recorded for building (Using fair value apportionment)
= $1,300,000/( $1,300,000 + $780,000 + $520,000) * $2,400,000
= $1,300,000/ $2,600,000 * $2,400,000
= $1,200,000
Amount to be recorded for building = $1,200,000