Suppose you have $3$ sales you can use for comparable sales. Sale $1$ and Sale $2$ are puritan in relation to land class. Use the puritan sales to determine the price per acre by land class for the third sale using the land class ratio analysis and land adjustment process. Sale $1$ has $475$ acres of Class $1$V land and sold for $$300,000.$ Sale $2$ has $600$ acres of Class I land and sold for $$550,000.$ Sale $3$ has $350$ acres of Class I land and $100$ acres of Class IV land and sold for $$400,000.$

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