on june 10, Easy Repair Service extended an offer of $95,000 for land that had been priced for sale at $118,500. On August 2, Easy Repair Service accepted the seller's counteroffer for sale of 105,000. On August 27, the land was assessed at a value of $80,000 for a property tax purposes. On April 1, Easy Repair Service was offered $125,000 for the land by a national retail chain. At What value should the land be recorded in Easy Repair Services records