I started by looking at the selling prices of similar cars. The first car, a 2016 Toyota Yaris 1.5L I4 sedan with 115250 km, sold for AED 26500 on 2023-12-26. The second car, a 2016 Toyota Yaris 1.5L I4 hatchback with 130100 km, sold for AED 28500 on 2024-02-25. The third car, a 2016 Toyota Yaris 1.3L V4 hatchback with 128000 km, sold for AED 20000 on 2024-05-28. The fourth car, a 2016 Toyota Yaris 1.5L I4 sedan with 176900 km, sold for AED 23000 on 2024-06-04. Given the target car is a sedan with 132000 km, the closest comparisons are the first and fourth cars. The first car sold for AED 26500 and the fourth for AED 23000. Considering the target car's mileage is between these two, I estimate its value to be slightly lower than the first car but higher than the fourth. I also considered the accepted offers, which ranged from AED 23000 to AED 29500, with the most relevant being AED 24500 for a sedan with 165500 km on 2024-05-02. This supports my estimate. Therefore, I concluded the market price estimate based on these data points.