In 2018, Parker Corporation purchased land for $130,000. In 2019, Parker Company had the land appraised, and its value was estimated to be $190,000. Also during 2019, another company offered Parker $145,000 for the parcel of land. When the balance sheet is prepared at the end of 2019, at what dollar amount should the land be reported? That's just like, your opinion, man. O 130,000 190,000 O 145,000