On May 7, Carpet Barn Company offered to pay $73,050 for land that had a selling price of $90,000. On May 15, Carpet Barn accepted a counteroffer of $84,300. 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 $129,900 for the land by another company. At what value should the land be recorded in Carpet Barn Company's records

Colter steel has $5,550,000 in assets. temporary current assets $ 3,100,000 permanent current assets 1,605,000 fixed assets 845,000 total assets $ 5,550,000 assume the term structure of interest rates becomes inverted, with short-term rates going to 10 percent and long-term rates 2 percentage points lower than short-term rates. earnings before interest and taxes are $1,170,000. the tax rate is 40 percent earnings after taxes = ?