On May 7. Carpet Barn Company offered to pay $78,250 for tand that had a selling price of $90,000. On May 15. Carpet Bar accepted countecoftes of $85,010. On June 5, the land was assessed at a value of $100,000 for property tax purposes on December 10. Carpet Bar Company was offered $131.320 for the land by another company at what value should the land be recorded in Carpet Barn Company's recordar