Show work please!

Consider a vacant lakefront lot measuring 90 by 120 feet in a residential subdivision. Three similar vacant lots have sold recently. Comparable number one measures 85 by 120 feet and is also located on the lake. It sold for $35,000 one week ago. Comparable number two is also on the lake, and it measures 85 by 120. It sold one year ago for $30,000. Comparable number three sold six months ago for $31,000. It is a hillside lot that offers an exceptional view. The lot measures 80 by 120 feet. What would be the appraised value of the subject (Hint: Create a grid and apply the Comparable Sales Approach to arrive at the answer)