Hastings Corporation has purchased a group of assets for $25,000

The assets and their relative market values are listed below.

Land $6,800
Equipment 2,900
Building 3,800

Which of the following amounts would be debited to the Land account? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.)
A) $4,500
B) $12,500
C) $5,250
D) $7,000

B .Cost of land = (Lump-sum purchase price x Land) / (Land + Equipment + Building) =
($25,000 x $6,800 ) / ($6,800 + $2,900 + $3,800 ) = $12,500

Business

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