On February 3, Snap Repair Service extended an offer of $149,000 for land that had been priced for sale at $170,000. On February 28, Snap Repair Service accepted the seller's counteroffer of $162,000. On October 23, the land was assessed at a value of $243,000 for property tax purposes. On January 15 of the next year, Snap Repair Service was offered $259,000 for the land by a national retail chain. At what value should the land be recorded in Snap Repair Service's records?