answer both parts

The accounting records of Betty DeRose, Inc. revealed the following account balances as of December 31, 2029: ... ... ...... Dividends Accumulated depreciation .. Income tax expense Trademark Supplies Sales revenue Land Salaries payable Accounts receivable Retained earnings Notes payable Equipment Rental revenue Copyright Inventory Salaries expense Cash Common stock Cost of goods sold Utilities expense Accounts payable - - - - $ 21,000 $ 78,000 $ 30,000 $ 92,000 $ 27,000 $21 , ? $ 49,000 $ 71,000 $ 82,000 (at January 1, 2029) $ 67,000 (due March 1, 2033) $102,000 $ 63,000 ? $113,000 $ 72,000 $ 26,000 ? $ 54,000 $ 38,000 $ 51,000 Additional information: 1) The total P-P-E at December 31, 2029 was equal to $111,000. 2) The total intangibles at December 31, 2029 were equal to 25% of the total assets at December 31, 2029. Calculate the December 31, 2029 balance in the Land account