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Wayne Co. buys land for $145,000 in 2021 . As of 3/31/22, the land has appreciated in value to $151,000. On 12/31/22, the land has

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Wayne Co. buys land for $145,000 in 2021 . As of 3/31/22, the land has appreciated in value to $151,000. On 12/31/22, the land has an appraised value of $155,400. By what amount should the Land account be increased in 2022? $10,400 $4,400 $6,000 $0

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