The following information was taken from the accounting records of Jt3-Tz7 Company for the year ended December 31, 2026: Salaries payable ............ $34,000 Inventory ................... ? Dividends ................... $11,000 Cash ........................ $18,000 Accounts payable ............ $52,000 Patent ...................... $15,000 Common stock ................ $67,000 Accumulated depreciation .... $19,000 Supplies .................... $10,000 Retained earnings ........... $31,000 (at January 1, 2026) Land ........................ ? Accounts receivable ......... $73,000 Equipment ................... $45,000 Additional information: a. Total current assets at December 31, 2026 were equal to $128,000. b. During 2026, Jt3-Tz7 Company reported a net income of $67,000. Calculate the balance in the land account at December 31, 2026.