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Pearson Math m/ilm/takeAssignment Maps Fin. Acc. SESC On May 7, Carpet Barn Company offered to pay $78,750 for land that had a selling price of $90,000. On May 15, Carpet Barn accepted a counteroffer of $83,230. On June 5, the land was assessed at a value of $100,000 for property tax purposes. On December 10, Carpet Barn Company was offered $127,430 for the land by another company. At what value should the land be recorded in Carpet Barn Company's records