On February 3, Clairemont Repair Service extended an offer of $133,000 for land that had been priced for sale at $152,000. On February 28 , Clairemont Repair Service accepted the seller's counteroffer of $145,000. On October 23 , the land was assessed at a value of $218,000 for property tax purposes. On January 15 of the next year, Clairemont Repair Service was offered $232,000 for the land by a national retail chain. At what value should the land be recorded in Clairemont Repair Service's records