A building with an appraisal value of $137,726 is made available at an offer price of $154,117. The purchaser acquires the property for $30,483 in cash, a 90-day nate payable for $25,192, and a mortgage amounting to $53,573. The cost of the building to be reported on the balance sheet is Om S14 Ob: 1176 O $123 Od 5110100