an offer of $108,000 for land that had been priced for sale at $140,000. On May 30, White Repair $115,000. On June 20, the land was assessed at a value of $95,000 for property tax purposes. On July 4, White Repair Service was offered $000 fer the lnd by anbional retad chan At what value should the land be recorded in White Repair Service's records? $140,000 $108,000 $95,000