; and (B) less than $500 per acre. (2) Division A State land grant parcel or a parcel of unappropriated Federal land may not be artificially divided in order to qualify for a summary appraisal, mass appraisal, or statement of value under paragraph (1). (e) Ledger accounts (1) In general With respect to a State land grant parcel conveyed under this Act in consideration for a parcel of unappropriated Federal land, if the overall value of the parcels is not equal, the Secretary and the State may agree to use a ledger account to make equal the value. (2) Imbalances A ledger account described in paragraph (1) shall reflect imbalances in value to be reconciled in a subsequent transaction. (3) Account balancing Each ledger account described in paragraph (1) shall be— (A) balanced not later than 3 years after the date on which the ledger account is established