$102,572 15. MC. 10-71 A capital expenditure results in a debit to a liability account an asset account an expense account a capital account 16. MC. 10-67 A building with an appraisal value of $154,000 is made avalable at an offer price of $172,000. The purchaser the property for $40,000 in cash, a 90-day note p basis ayable for $45, acquires 000, and a mortgage amounting to $75,000. The cost recorded in the buyer's accounting records to recognize this purchase is a. $120,000 b. $154,000 c. $172,000 d. $160,000 17. MC. 10-88 The proper journal entry to purchase a computer costing $975 on account to be utilized within th 975 Office Supplies 975 Accounts Receivable 975