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ABC plans to develop a shopping center. In the first quarter, they spent the following...

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Accounting

ABC plans to develop a shopping center. In the first quarter, they spent the following amounts:

Acquisition of land $35,000

Surveys $ 4,000

Clearing of land $ 6,000

Fencing $ 3,500

Install lighting & signage $ 5,750

How much is booked as land in the balance sheet?

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