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13. Here are the fitness scores in a class of 20 fourth-graders. 32452821283741425171 29435648722934634852 Given that r = 43.5, and o- 14.07, find a 95% confidence interval for the mean score for the population of all fourth-graders in the school • A [40.44561 OB. 31.2 55.9) C. 1373,49.7) O D.[419.45.11

Two independent companies, Sheridan Co. and Carla Vista Co., are in the home building business. Each owns a tract of land held for development, but each would prefer to build on the other's land. They agree to exchange their land. An appraiser was hired, and from her report and the companies' records, the following information was obtained:

    Sheridan's Land   Carla Vista's Land
Cost and book value   $534000     $363000  
Fair value based upon appraisal   700000     637000  

The exchange was made, and based on the difference in appraised fair values, Carla Vista paid $63000 to Sheridan. The exchange lacked commercial substance.

The new land should be recorded on Sheridan's books at

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