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Donner Company is selling a piece of land adjacent to its business premises. An appraisal reported the market value of the land to be $87,761. The Focus Company initially offered to buy the land for $109,184. The companies settled on a purchase price of $212,000. On the same day, another piece of land on the same block sold for $104,662. Under the cost principle, at what amount should the land be recorded in the accounting records of Focus Company