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Southern Corporation purchased land in 2008 for $380,000. In 2018, it purchased a near

ly identical parcel of land for $860,000. In its 2018 balance sheet, Eton valued these two parcels of land at a combined value of $1,720,000. Reporting the land in this manner violated the ().

A、Principle of the business entity

B、Going-concern assumption

C、Cost principle

D、Realization principle

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