ABC Company's accounting records reported the following account balances as of December 31, 2028: Inventory ................... $59,000 Trademark ................... $16,000 Interest revenue ............ $21,000 Accounts receivable ......... $44,000 Cost of goods sold .......... $30,000 Utilities expense ........... $29,000 Salaries payable ............ $14,000 Accumulated depreciation .... $37,000 Land ........................ ? Dividends ................... $ 9,000 Notes payable ............... $48,000 Common stock ................ ? Rental revenue .............. $35,000 Supplies .................... $23,000 Income tax expense .......... $18,000 Retained earnings ........... $57,000 (at Jan. 1, 2028) Sales revenue ............... $99,000 Equipment ................... $74,000 Copyright ................... $38,000 Accounts payable ............ $41,000 Salaries expense ............ $27,000 Cash ........................ $19,000 Additional information: The total equity at December 31, 2028 was $196,000. Calculate the balance in the land account at December 31, 2028.