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Harper Travel Agency purchased land for $59,900 cash on December 10, 2022. At December 31, 2022, the land's value has increased to $68.500. What amount

Harper Travel Agency purchased land for $59,900 cash on December 10, 2022. At December 31, 2022, the land's value has increased to $68.500. What amount should be reported for land on Harper's balance sheet at December 31, 2022? Land amount

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