The following information was taken from the accounting records of Jt3-T27 Company for the year ended December 31, 2026: ..... Salaries payable Inventory Dividends Cash Accounts payable Patent Common stock Accumulated depreciation Supplies .... Retained earnings Land Accounts receivable Equipment $34,000 ? $11,000 $18,000 $52,000 $15,000 $67,000 $19,000 $10,000 $31,000 (at January 1, 2026) ? $73,000 $45,000 ..... Additional information: Total current assets at December 31, 2026 were equal to $128,000. b. During 2026, 313-T27 Company reported a net income of $67,000. Calculate the balance in the land account at December 31, 2026