More more confusing doubt please help me

MPR Sanjay Kumar (2777 Points)

30 January 2023  
Mr A purchased land on 3.9.2012 2 cent ,1320 sqft ,price of land is 70,000 .now IAM preparing balance sheet on now 31 March 2020 means 

I have to which value balance shown in under fixed assets

plse explain me