In Year 2, the Denim Company bought an acre of land that cost $15,300. In Year 5, another company purchased a nearby acre of land for $28,300 and a different company purchased another nearby acre of land for $26,300. As a result, an appraiser estimated that the acre owned by Denim had increased in value to $27,300. If Denim prepares a balance sheet at the end of Year 5, the acre of land that it owns should be reported at: