A building with an appraisal value of $131,791 is made available at an offer price of $155,631. The purchaser acquires the property for $35,131 in cash. a 90-day note payable for $20,002, and a mortgage amounting to $59,710. The cost of the building to be reported on the balance sheet is Oa. 5155.631 Ob. 5114.343 Oc. 5131791 Od $120.500