The comparables are vacant lots in the same market.  The difference in site is 1,525 sq ft, the difference in sale price is $3,000.  $3,000/1,525=$1.97 per sq ft.  This represents the markets reaction to surplus land.

Date of Appraisal: 20170504

Adjustment Amount: $$3,000

All sales are final unless the data provider made significant errors or omissions that would impact the credibility of the analysis.