A building with an appraisal value of $136,481.00 is made available at an offer price of $159,100.00. The purchaser acquires the property for $31,481.00 in cash, a 90 -day note payable for $22,874.00, and a mortgage amounting to $55,608.00. What is the cost basis recorded in the buyer's accounting records to recognize this purchase? Select the correct answer. $109,963.00$127,619.00$159,100.00$136,481.00