If a parcel of land that was originally purchased for $89,000 Is offered for sale at $158,000, Is assessed for tax purposes at $99,000, Is recognized by its purchasers as easily belng worth $148,000, and is sold for $145,000, the land account transaction amount to handle the sale of the land in the seller's books IS O $89,000 decrease. O $89,000 increase. O $148,000 decrease. O $145,000 increase. $145,000 decrease