Cost Coop On February 3, Claremont Repair Service extended an offer of $131,000 for land that had been priced for sale at $149,000. On February 28, Claremon er's counteroffer of 142,000. On October 23, the land was assessed at a value of $213,000 for property tax purposes. On January 15 of the next y Service was offered 227,000 for the land by a national retail chain. At what we should the land be recorded in Claremont Repair Service's records