ACCOUNTING 700 Land with land improvements were sold at book value (no gain or loss) in 2014.
January 10th, 2018
201320142015Land 146,250131,040131,040Bldg & Land Improvements 779,882668,775883,775Non Current Assets 67,301Accumulated Depreciation -250,000-764,692-1,381,847Land with land improvements were sold at book value (no gain or loss) in 2014. (Note: To evaluate the sale, use the following accounts: land, building and land improvements, and other noncurrent assets.