Sinkal Co. started 2018 with two assets:

Cash of 26,000 (Stickles) and Land that originally cost 70,000 when acquired on April 4, 2015.

Currency exchange rates were as follows:

April 4, 20151=$0.28

January 1, 20181=$0.29

May 1, 20181=$0.30

October 1, 20181=$0.31

December 31, 20181=$0.35

Assume that Sinkal was a foreign subsidiary of a U.S. multinational company and the U.S. dollar is the functional currency.

On the December 31, 2018 balance sheet, what was the translated value of the Land account?