Cast Pre On June 25, Galatin Repair Service extended an offer of $155,000 for land that had been priced for sale at $177,000. On July 9, Galati Reper Servios acted the seller's counteroffer of $160,000. On October 1, the land was assessed at a value of $254,000 for priperty tax purposes. On December 22, Galati Rapa Saw offered $270,000 for the land by a national retail chain. At what value should the land be recorded in Gallatin Repair Service's records