Refer to the information above. Washington maintains a subsidiary ledger account for each type of TV carried in the store. An examination of the account for the Flat TV model at the end of February would show:

Hawkeye Corporation has acquired a property that included both land and a building for $570,000

The corporation hired an appraiser who has determined that the market value of the land is $300,000 and that of the building is $430,000. At what amount should the corporation record the cost of land? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) A) $444,600 B) $123,000 C) $285,000 D) $233,700

All of the following are usual sources of information for an underwriter EXCEPT:

(a) taped phone conversations (b) the agent's report (c) results of a physical exam (d) an inspection report