On May 7, Carpet Barn Company offered to pay $33,000 for land that had a selling price of $105.000. May 15, Carpet Barn accepted a counterferol 05.000. On June 5, the land was essed at a value of $115,000 for property tax purposes. On December 10, Carpet Barn Company was offered $135,000 for the land by another comm. At what we should the land be recorded in Carpet Bam Company's records