Answer:
Cost of land = $76,240
Explanation:
Cost of land = cash price + accrued taxes + attorney's fees + broker's commission + clearing and grading
Cost of land = $61,440 + $4,720 + $2,660 + $3,360 + $4,060
Cost of land = $76,240
- Original cost is the total price associated with the purchase of an asset. 
- The original cost of an asset takes into consideration all of the items that can be attributed to its purchase and to putting the asset to use.
- These costs include the purchase price and such factors as commissions, transportation, appraisals, warranties and installation and testing. 
- Original cost can be used to value an asset type, including equipment, real estate and security instruments.
 
        
             
        
        
        
<span>Ocean Tuna is massively overfished even though there is already an abundant supply. The reason for this is that it cost less to harvest the fish than it does to maintain a stock of the fish. This answer however, is still debated by some experts who argue that this method is not healthy for our oceans.</span>
        
             
        
        
        
My best guess is A because they maintain high tariffs on the agriculture custom many developing countries export.
        
                    
             
        
        
        
Answer:
The total of the combined salaries of all the employees at Company E after July 1 last year was 110% of that before July 1 last year.
Explanation:
If we use numbers, as example, we can get that:
Before July 1st Company E' s employes had in average salary of $100.000 (example).  
If, after the decreased of employees, average salary was 10% percent more, that means that:
- $100.000 x 10%= <u>$10.000
</u>
So, total of combined salaries after decreased was
- $100.000+$10.000= $110.000
$110.000 is the 110% of the average salary before decreased because:
- <u>$110.000/100.000 = 110%</u>
 
        
             
        
        
        
Answer and Explanation:
The Journal entry is shown below:-
1. Sales revenue Dr,  $226,700
         To Income revenue $226,700
(Being close accounts with credit income balances is recorded)
2. Income revenue Dr, $134,010
          To Sales discount $4,410
          To Cost of goods sold $129,600
(Being close accounts with debit expenses account is recorded)