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Suppose that Oriole buys land for $135000 in 2025. As of 3/31/2026, the land has appreciated in value to $141600. On 12/31/26, the land has

Suppose that Oriole buys land for $135000 in 2025. As of 3/31/2026, the land has appreciated in value to $141600. On 12/31/26, the land has an appraised value of $146600. By what amount should the Land account be increased in 2026? $5000. $6600. $11600. $0

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