I think the nswer is 122,000 but I am not sure.

The following selected account balances were taken from ABC Company's general ledgers for 2019: January 1, 2019 December 31, 2019 Inventory 61,000 36,000 Notes payable 95,000 81,000 Unearned revenue 18,000 25,000 Accounts payable 49,000 53,000 Retained earnings 42,000 23,000 Land 80,000 38,000 Common stock 92,000 53,000 77,000 Accounts receivable ABC Company s 2019 income statement included sales revenue of $420,000, loss on sale of land of $14,000, and net income of $32,000 ABC Company's 2019 statement of cash flows included the following: $326,000 Cash paid to purchase inventory $ 98,000 S 42,000 Cash paid to purchase 1and Cash received from the sale of land Calculate the balance in the land account at December 31, 2019