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The total amount of the note and interest due on the maturity date of a $10,400, 45-day 7%, note receivable is: (Use 360 days a year.) Multiple Choice o o $9,672. o o $11,128. o $10.491. o $10.309. o o $10,400. When originally purchased, a vehicle costing $25,280 had an estimated useful life of 8 years and an estimated salvage value of $3,400. After 4 years of straight-line depreciation, the asset's total estimated useful life was revised from 8 years to 6 years and there was no change in the estimated salvage value. The depreciation expense in year 5 equals: Multiple Choice 0 O $5,720.00 0 $2,860.00 O $11.440.00 0 $3.028.00 O $5,888.00 Merchant Company purchased property for a building site. The costs associated with the property were: Purchase price $189,000 Real estate commissions 16,400 Legal fees 2,200 Expenses of clearing the land 3,400 Expenses to remove old building 2,400 What portion of these costs should be allocated to the cost of the land and what portion should be allocated to the cost of the new building? Multiple Choice O $213.400 to Land: $0 to Building. O $21,000 to Land: $0 to Building. O $205,400 to Land: $8,000 to Building. O $191,200 to Land: $24,400 to Building. O $207,600 to Land: $2,400 to Building A company purchased property for $100,000. The property included a building, a parking lot, and land. The building was appraised at $60,500: the land at $46,200, and the parking lot at $18,300. Land should be recorded in the accounting records with an allocated cost of: Multiple Choice 0 $0. 0 $46,200. 0 $100,000 0 $42,960 0 $36,960