Appraiser rudeloph in attempting to determine the current value of a vacant site in order to complete an appraisal has found two similar vacant sites that have sold. if site values have declined gradually and evenly by a total of 8 % over the past year, what time adjustments should be made for the two lots if one sold five months ago for 181,000 and the other sold for $159,000 nine moths ago (round it to the nearest dollar).


a) -$10,861 abd -$5300

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b)  +$6,034 and +9540


c) -$6,034  and -$9540


d) +$10,861 and +5300


explain the calculation with details of how you reached the answer.