aker &takeAssignmentSessionLocator-&inprogress=false MTH 136-001 Spri... h Hulu | Home Netflix Apply for Financia. Cengage eBook Show Me How Cost Concept On February 3, Snap Repair Service extended an offer of $97,000 for land that had been priced for sale at $110,000. On February 28. Snap Repair Service accepted the seller's counteroffer of $105,000. On October 23, the land was assessed at a value of $158,000 for property tax purposes. On January 15 of the next year, Snap Repair Service was offered $168,000 for the land by a national retail chain At what value should the land be recorded in Snap Repair Service's records?