On June $15,$ Moreno Furniture Repair extended an offer of $$26,000$ for land that had been priced for sale at $$39,000.$ On June $30,$ Moreno Furniture Repair accepted the seller$$s counteroffer of $$31,000.$ On August $2,$ the land was assessed by the Potter Randall County Appraisal District at a value of $$35,000$ for property tax purposes. On March $5$ of the following year, Moreno Furniture Repair was offered $$52,000$ for the land by a national manufacturing company. At what value should the land be recorded in Moreno Furniture Repair$$s accounting records