Walmart acquires a tract of land on January 1, 2009 for 100,000 cash. On December 31, 2009, the current market value of the land is 150,000. On December 31, 2010 the current market value of the land is 120,000. The firm sells the land on December 31, 2011 for 180,000 cash Using the analytical framework discussed in the chapter, indicate the effect of the preceding information for 2009, 2010, 2011 under each of the following valuation methods a. Valuation of the land at acquistion cost until sale of the land b. Valuation of the land at current market value but including unrealized gains and losses in accumulated other comprehensive income until sale of the land c. Valuation of the land at current market value and including market value changes each year in net income d. Why is retained earnings on December 31, 2011 equal to 80,000 in all three cases despite the reporting of different amounts of net income