The contra-account, Fair Value Adjustment, is a(n) valuation account.
opposite account.
offset account.
adjustment account.

it will cost dollar $540

the living room is 3 which means if we divide 325/3 then we get $108

therefore if 1part of the living room cost $108 and 3 costed $325

then total 5part of the room will cost 5*108 which gives $540

answer: translate the circles so they share a common center point and dilate circle y by a scale factor of 3.