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Crane Travel Agency purchased land for $94,600 cash on December 10, 2020. At December 31, 2020, the land's value has increased to $96,300. What

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Crane Travel Agency purchased land for $94,600 cash on December 10, 2020. At December 31, 2020, the land's value has increased to $96,300. What amount should be reported for land on Crane's balance sheet at December 31, 2020? Land Amount $

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