On June $25,$ Snap Repair Service extended an offer of $$118,000$ for land that had been priced for sale at $$134,000.$ On July $9,$ Snap Repair Service accepted the seller's counteroffer of $$128,000.$ On October $1,$ the land was assessed at a value of $$192,000$ for property tax purposes. On December $22,$ Snap Repair Service was offered $$205,000$ for the land by a national retail chain.

At what value should the land be recorded in Snap Repair Service's records?