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Purchased real estate for $549,500, paying $154,000 cash and signing a mortgage payable for the… 1 answer below » Purchased real estate for $549,500, paying $154,000 cash and signing a mortgage payable for the balance. The site had an old building on it and the fair values of the land and building were $496,600 and $52,900, respectively. The old building will be demolished and a new apartment building will be constructed on the site. Dec 10 2015 01:23 AM