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A building with an appraisal value of $132,577 is made available at an offer price of $159,843. The purchaser acquires the property for $35,884

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A building with an appraisal value of $132,577 is made available at an offer price of $159,843. The purchaser acquires the property for $35,884 in cash, a 90-day note payable for $24,556, and a mortgage amounting to $56,520. The cost of the building to be reported on the balance sheet is Oa. $123,959 Ob. $132.577 Oc. $116.960 Od. $159.843

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