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Accounting Equation Determine the missing amount for each of the following: On February 3, Easy Repair Service extended an offer of $124,000 for land that had been priced for sale at $142,000. On February 28 , Easy Repar 5 ervice accepted the selier's counteroffer of $135,000. On October 23 , the tand was assessed at a value of $203,000 for property tax purposes, On 1anuary15 of the next year, Easy Repair Service was offered $216,000 for the land by a national retait chain. At what value should the land be recorded in Easy Repair Service's records