A building with an appraisal value of $131,087.00 is made available at an offer price of $152,629.00. The purchaser acquires the property for $37,511.00 in cash, a 90-day note payable for $26,391.00, and a mortgage amounting to $56,015.00. What is the cost basis recorded in the buyer's accounting records to recognize this purchase? Select the correct answer. $131,087.00 $119,917.00 $152,629.00 $115,118.00