To estimate the price of the 2019 Hyundai Accent I4 1.6L GLS (Top) with 147157 km mileage, I considered several data points. First, I looked at the selling prices of similar cars: a 2020 model with 113000 km sold for 31000 AED, and a 2021 model with 68500 km sold for 40000 AED. Given the higher mileage and older year of the target car, its value should be lower. The 2017 model with a smaller engine (1.4L) and 105600 km sold for 20500 AED, which is less relevant due to the different engine size. Next, I considered offers accepted by sellers: a 2019 model with 100200 km had an accepted offer of 33500 AED, and another 2019 model with the same mileage as the target car had an accepted offer of 28000 AED. This is a strong indicator of the market value. Lastly, I reviewed listed prices: a similar car with 147157 km was listed for 30000 AED, and another with 154600 km was listed for 33000 AED. Considering all these factors, the most relevant data points are the accepted offer of 28000 AED and the listed price of 30000 AED for cars with similar mileage and condition.