5. Rayan Company purchases land for 60,000 on 12/31/19. As of 3/31/20, the land has appreciated in value to 60,900. On 12/31/20, the land has an appraised value of 61,600. If Rayan does not choose to revalue its long-term assets, what amount should the Land account be increased in 2020?* (1 Point) 700 0 5900 1,600