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La agencia de viajes Eve Myles compr un terreno por $90,000 en efectivo el 1 de diciembre de 2012. El 31 de diciembre de 2012,

La agencia de viajes Eve Myles compr un terreno por $90,000 en efectivo el 1 de diciembre de 2012. El 31 de diciembre de 2012, el valor del terreno haba aumentado a $95,000. Qu cantidad debe declararse por terrenos en el balance general de Eve el 31 de diciembre de 2012?

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